5. Special Consumption Tax (“SCT”)
• Gasoline in all types is subject to SCT.
• SCT taxable price is exclusive of environmental protection tax and VAT.
• SCT rates on cigarettes, spirits and beer are increased and SCT rates on various types of biofuels are decreased as follows:
* Cigarettes, cigars and other products processed from tobacco: Tax rate increased from 65% to 70% from 1 January 2016, and to 75% from 1 January 2019.
* Spirits from 20 degrees or above: for 2016: tax rate increased from 50% to
55%; for 2017: the tax rate increased to 60%; from 01 January 2018 onwards:
the tax rate increased to 65%.
* Spirits below 20 degrees: from 01 January 2016: tax rate increased from 25% to 30%; from 01 January 2018: tax rate increased to 35%
* Beer: from 01 January 2016: tax rate applied shall be 55%; for 2017: tax rate applied shall be 60%; and from 2018, the tax rate applied shall be 65%.
* SCT rate is reduced from 10% to 8% for E5 biofuel, and from 10% to 7% for E10 biofuel.
* For casino and prize-winning electronic games: SCT rates increase from 30% to 35%.