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关于网络域名法律保护的探讨

The legal protection of Internet Domain Name

赵华艳 山西财经大学

[中文摘要]:
互联网的发展深刻、迅速地改变着整个社会生活，它的出现同时也引发了一系列新问题。域名问题便是其中之一，域名与传统知识产权的冲突等问题引起了国际国内学术界的普遍关注。现行法律却有待完善，无法适应互联网的飞速发展。目前法律上侧重于对传统知识产权的保护而忽视了对域名的保护，这是不公平的。此文目的在于呼吁我国加强域名的法律保护，完善相关的法律和制度。本文首先介绍了域名的概念、法律性质和基本特征，对域名有了大体的认识；其次对域名法律保护的国际现状进行分析，并指出我国应该借鉴某些先进的制度；再次介绍域名法律保护的国内现状并指出我国域名保护存在的不足；最后结合其他学者的观点，从立法、理论、实践和技术四个方面提出了笔者认为的合理建议和解决办法。

[Abstract]:
The development of Internet has changed the whole social life profoundly and quikely.At the same time its appearance brings a series of questions.The question of domain name is one of them.The question of dispute between domain name and traditional intellectual property has been followed with interest universally by international and internal academic circles.But the present law needs perfection.It can not keep abreast of the quick development of Internet.At present the law lays particular emphasis on the protection of traditional intellectual property but neglects the protection of domain name.It is unfair.This article is in order to call on our country to strengthen the legal protection of domain name and perfect the interrelate law and regulations.This article first introduce domain name’s concept.legal character and basic feature,so has a general recognization;then analyse the international present situation on the legal protection of domain name and point out that our country should draw on some advanced regulations;third introduce the internal present situation on the legal protection of domain name and point out the deficiency of it;at last combine other scholar’s viewpoint,from the four respects of legislation.theory.practice and technology put forward some proposals and settlemental measures that I think reasonable.

[中文关键词]：
域名 法律保护 驰名域名 防御域名 否认声明

[Key Words]:
Domain Name;legal Protection;Famous Domain Name;Defence Domain Name;Deny Statement

前言

互联网的产生和发展是20世纪的一场深刻的技术革命。互联网以通讯技术和计算机技术为基础，形成了全球性的、开放的、互联的网络空间，它对全球的经济、政治、法律都产生了前所未有的影响。随着互联网在全球的迅猛发展，域名作为一种在互联网上的地址，已成为一个具有商业价值的标志。实践中出现了许多纠纷，域名问题引起了国际国内学理界的关注。据报载，到1996年底，我国有400家知名企业和城市的名称被人在国外抢注为域名；麦当劳公司为了取得McDonalds.com的域名，付出了800万美元的代价；北京一家公司因将他人商标大量抢注为域名，多次被推上被告席……域名与其他知识产权的法律冲突被人们重视，对域名在法律上的保护也值得探讨。

第1章 域名的含义、性质与法律特征

第1.1节 域名的概念

关于域名的概念,在立法上没有统一的规定,学理界对此也有不同的理解,诸如,“域名是联接到国际互联网上的计算机的地址,它们是为了便于人们发电子邮件或访问某个网站而设计的”;[1]“域名是在网络环境下产生的与商标、商号等相类似,但又不同于商标、商号而区别域名使用人和其服务的标识性知识产权客体”;“从技术上讲,域名是为了方便计算机网络用户的使用或区分而使用的一连串有意义的字母或数字等组成的符号,它与计算机的IP地址是一一对应的”;“域名是指互联网上识别和定位计算机的层次结构式的字符标识,与该计算机的互联网协议(IP)地址相对应”;[2]“域名是因特网用户在互联网上的名称、地址和所有信息资料的索引。”[3]根据中国互联网络信息中心（CNNIC）的解释，“从技术上讲，域名只是因特网中用于解决地址对应问题的一种方法。可以说只是一个技术名词……从商界看，域名已被誉为企业的网上商标”。
上述对域名的理解多数侧重于技术性理解，而忽视了域名的独特功能。笔者认为，从技术角度讲，域名是互联网上进行网络定位和身份识别的字符化地址，容易识别和记忆，与IP地址相对应。从法律角度讲，域名是域名所有人用于计算机定位和身份识别的网络地址。


第1.2节 域名的性质

域名的性质问题也就是域名是否是一种独立的权利，是否是知识产权。这一直是学者们争论的问题。迄今为止，尚无一个国家的立法对此有明确规定，理论界对此也未达成一致意见，目前主要存在以下几种观点：
第一种观点，域名还不是独立的知识产权保护对象。某些域名注册后经过商业使用和宣传获得与传统商业标识相同的效果，这部分域名可以获得与传统商业标识相同的知识产权保护。商业标识功能并非域名必备的功能，并非所有的域名都具有商业标识价值。
第二种观点，域名是一项独立的知识产权，可称之为域名权，应对其予以独立的法律保护。域名权，是指域名持有人对其注册的域名依法享有的专有权。[4]其理由是：域名是经过人的构思、选择或创造性劳动产生的智力成果，与著作权、专利等传统知识产权相比，域名构成知识产权的条件并不违反现有知识产权原理。故可将之归为一种新的知识产权。
第三种观点，域名可以成为知识产权的客体。将域名作为知识产权的客体，归入工商业标志一类，因为它与商标、商号、原产地标记均具有工商业标志的标识性和区别功能；域名的价值性使其构成企业的无形资产；注册域名而产生的域名权具有知识产权的专有性、法律确认性、时间性特征[5]。
第四种观点，域名不享有权利，因为法律对其尚未做出专门性规定。
按照我国法学界的主流观点，权利的核心是利益，是一种法律可以并应当保护的利益，特定利益的存在是相应权利产生的前提与必然结果。就域名而言，由于网络空间本身是一种资源，故域名不论是仅作为一种网络地址还是同时作为一种网上商标，其持有人均因其而享有一定的独立利益。所以域名是一种独立的权利。
笔者认为，虽然目前对域名是否属于知识产权还存在许多争议，但域名在总体趋势上应当受到知识产权法的保护。的确，域名和传统的知识产权之间有一定区别如全球性、时间性等方面，但他们具有许多相似处。域名具有传统知识产权的特征：首先，域名是一种无形财产，它具有潜在的商业价值，符合知识产权的本质特征即客体的非物质性。其次，域名是一种智力创造成果，它包含了人类的智力创造活动。域名之所以能够容易让人记住，一定程度上是因为域名所有人申请时为了吸引网民再次访问精心构思、选择、创造较有特点的域名。这本身就是一种创造性劳动。域名的构成不象通讯地址一样机械地具有唯一性，域名有创意，有智力劳动在其中，即使对于那些仅反映公司或个人名称的缩写字母的创作高度很低，也有其特别的含义。比照传统知识产权保护对象，对域名构成知识产权的条件加以区别性要求并不违反现有知识产权原理。再次，域名具有专有性，这一特征类似于商标、商号、专利等传统知识产权。域名具有知识产权客体的特征，应属于知识产权的保护范围。但域名又不同于其他知识产权客体不宜划归到现有某些权利之下。由此可见，域名应当受到知识产权法的保护，至少是一种趋势，能否成为独立的知识产权有待探讨。

第1.3节 域名的法律特征

域名的法律特征主要有：
1.3.1唯一性。
域名的唯一性是绝对的、全球性的,这是由网络全球性和网络IP地址分配的技术性特征所决定的。域名的唯一性不因行业、商品、地域等不同而改变。根据世界上达成的TCP/IP通信协议的规定，互联网上的每台计算机都有一个全球性唯一的统一格式的地址，即IP地址，每个IP地址对应的域名也是全球唯一的。
1.3.2排他性。
域名的排他性是唯一性的延伸，一个域名只能注册一次。“先申请先注册”的域名注册原则保证了域名全球范围内的排他性。域名具有绝对排他性，即某一域名已为某用户注册使用，其他用户就不能以同一域名再进行注册。
1.3.3标识性。
域名系统是为了标记和区分因特网上不同的用户计算机而建立的，具有明显的标识性特征。域名能为计算机所识别，同时也为网民所识别。域名的标识性有很强的技术性特征，计算机能够识别不同的域名，只要有细微的差别即被识别，同时，网民也是通过域名来识别不同的网站。域名的标识性是由它的唯一性所保障的，是全球性的。

国家税务总局


国家税务总局关于印发《消费税征收范围注释》的通知(附英文)
国家税务总局




各省、自治区、直辖市税务局，各计划单列市税务局，哈尔滨、沈
阳、西安、武汉、广州、成都、长春、南京市税务局：
现将《中华人民共和国消费税暂行条例实施细则》所附《消费税征收范围注释》发给你们，希贯彻执行。

附：消费税征收范围注释

一、烟
凡是以烟叶为原料加工生产的产品，不论使用何种辅料，均属于本税目的征收范围。本税目下设甲类卷烟、乙类卷烟、雪茄烟、烟丝四个子目。
卷烟是指将各种烟叶切成烟丝,按照配方要求均匀混合，加入糖、酒、香料等辅料，用白色盘纸、棕色盘纸、涂布纸或烟草薄片经机器或手工卷制的普通卷烟和雪茄型卷烟。
1、甲类卷烟
甲类卷烟是指每大箱（五万支）销售价格在780元（含780元）以上的卷烟。
不同包装规格卷烟的销售价格均按每大箱（五万支）折算。
2、乙类卷烟
乙类卷烟是指每大箱（五万支）销售价格在780元以下的卷烟。
不同包装规格卷烟的销售价格均按每大箱（五万支）折算。
3、雪茄烟
雪茄烟是指以晾晒烟为原料或者以晾晒烟和烤烟为原料，用烟叶或卷烟纸、烟草薄片作为烟支内包皮，再用烟叶作为烟支外包皮，经机器或手工卷制而成的烟草制品。按内包皮所用材料的不同可分为全叶卷雪茄烟和半叶卷雪茄烟。
雪茄烟的征收范围包括各种规格、型号的雪茄烟。
4、烟丝
烟丝是指将烟叶切成丝状、粒状、片状、末状或其他形状、再加入辅料，经过发酵、储存，不经卷制即可供销售吸用的烟草制品。
烟丝的征收范围包括以烟叶为原料加工生产的不经卷制的散装烟，如斗烟、莫合烟、烟末、水烟、黄红烟丝等等。

二、酒及酒精
本税目下设粮食白酒、薯类白酒、黄酒、啤酒、其他酒、酒精六个子目。
1、粮食白酒
粮食白酒是指以高梁、玉米、大米、糯米、大麦、小麦、小米、青稞等各种粮食为原料，经过糖化、发酵后，采用蒸馏方法酿制的白酒。
2、薯类白酒
薯类白酒是指以白薯（红薯、地瓜）、木薯、马铃薯（土豆）、竽头、山药等各种干鲜薯类为原料，经过糖化、发酵后，采用蒸馏方法酿制的白酒。
用甜菜酿制的白酒，比照薯类白酒征税。
3、黄酒
黄酒是指以糯米、粳米、籼米、大米、黄米、玉米、小麦、薯类等为原料，经加温、糖化、发酵、压榨酿制的酒。由于工艺、配料和含糖量的不同，黄酒分为干黄酒、半干黄酒、半甜黄酒、甜黄酒四类。
黄酒的征收范围包括各种原料酿制的黄酒和酒度超过12度（含12度）的土甜酒。
4、啤酒
啤酒是指以大麦或其他粮食为原料，加入啤酒花，经糖化、发酵、过滤酿制的含有二氧化碳的酒。啤酒按照杀菌方法的不同，可分为熟啤酒和生啤酒或鲜啤酒。
啤酒的征收范围包括各种包装和散装的啤酒。
无醇啤酒比照啤酒征税。
5、其他酒
其他酒是指除粮食白酒、薯类白酒、黄酒、啤酒以外，酒度在1度以上的各种酒。其征收范围包括糠麸白酒、其他原料白酒、土甜酒、复制酒、果木酒、汽酒、药酒等等。


（1）糠麸白酒是指用各种粮食的糠麸酿制的白酒。
用稗子酿制的白酒比照糠麸酒征收。
（2）其他原料白酒是指用醋糟、糖渣、糖漏水、甜菜渣、粉渣、薯皮等各种下脚料、葡萄、桑椹、橡子仁等各种果实、野生植物等代用品，以及甘蔗、糖等酿制的白酒。


（3）土甜酒是指用糯米、大米、黄米等为原料，经加温、糖化、发酵（通过酒曲发酵），采用压榨酿制的酒度不超过12度的酒。 酒度超过12度的应按黄酒征税。
（4）复制酒是指以白酒、黄酒、酒精为酒基，加入果汁、香料、色素、药材、补品、糖、调料等配制或泡制的酒，如各种配制酒、泡制酒、滋补酒等等。
（5）果木酒是指以各种果品为主要原料，经发酵过滤酿制的酒。
（6）汽酒是指以果汁、香精、色素、酸料、酒（或酒精）、糖（或糖精）等调配，冲加二氧化碳制成的酒度在1度以上的酒。
（7）药酒是指按照医药卫生部门的标准，以白酒、黄酒为酒基加入各种药材泡制或配制的酒。
6、酒精
酒精又名乙醇，是指以含有淀粉或糖份的原料，经糖化和发酵后，用蒸馏方法生产的酒精度数在95度以上的无色透明液体，也可以石油列解气中的乙烯为原料，用合成方法制成。
酒精的征收范围包括用蒸馏法和合成方法生产的各种工业酒精、医药酒精、食用酒精。

三、化妆品
化妆品是日常生活中用于修饰美化人体表面的用品。化妆品品种较多，所用原料各异，按其类别划分，可分为美容和芳香两类。美容类有香粉、口红、指甲油、胭脂、眉笔、兰眼油、眼睫毛及成套化妆品等;芳香类有香水，香水精等。
本税目的征收范围包括：
香水、香水精、香粉、口红、指甲油、胭脂、眉笔、唇笔、兰眼油、眼睫毛、成套化妆品等等。
1、香水、香水精是指以酒精和香精为主要原料混合配制而成的液体芳香类化妆品。
2、香粉是指用于粉饰面颊的化妆品。按其形态有粉状、块状和液状。高级香粉盒内附有的彩色丝线粉扑，花色香粉粉盒内附有小盒胭脂和胭脂扑，均应按“香粉”征税。
3、口红又称唇膏是涂饰于嘴唇的化妆品。口红的颜色一般以红色为主，也有白色的（俗称口白），还有一种变色口红，是用曙红酸等染料调制而成的。
4、指甲油又名“美指油”，是用于修饰保护指甲的一种有色或无色的油性液态化妆品。
5、胭脂是擦敷于面颊皮肤上的化妆品。有粉质块状胭脂、透明状胭脂膏及乳化状胭脂膏等。
6、眉笔是修饰眉毛用的化妆品。有铅笔式和推管式两种。
7、唇笔是修饰嘴唇用的化妆品。
8、兰眼油是涂抹于眼窝周围和眼皮的化妆品。它是以油脂、蜡和颜料为主要原材料制成。色彩有兰色、绿色、棕色等等，因兰色使用最为普遍，故俗称“兰眼油”。眼影膏、眼影霜、眼影粉应按照兰眼油征税。
9、眼睫毛商品名称叫“眼毛膏”或“睫毛膏”，是用于修饰眼睫毛的化妆品。其产品形态有固体块状、乳化状。颜色以黑色及棕色为主。
10、成套化妆品是指由各种用途的化妆品配套盒装而成的系列产品。一般采用精制的金属或塑料盒包装，盒内常备有镜子、梳子等化妆工具，具有多功能性和使用方便的特点。舞台、戏剧、影视演员化妆用的上妆油、卸妆油、油彩、发胶和头发漂白剂等，不属于本税目征收范围。

四、护肤护发品
护肤护发品是用于人体皮肤、毛发起滋润、防护、整洁作用的产品。
本税目征收范围包括：雪花膏、面油、花露水、头油、发乳、烫发水、染发精、洗面奶、磨砂膏、锔油膏、面膜、按摩膏、洗发水、护发素、香皂、浴液、发胶、摩丝、以及其他各种护肤护发品等等。
1、雪花膏是一种“水包油”型的乳化体。雪花膏品种繁多，按其膏体结构、性能和用途不同，大体可分为微碱性、微酸性粉质雪花膏及药物性和营养性雪花膏四类。
2、面油又称“润面油”或“润肤油”，是一种强油性的“油包水”型乳化体，含有大量油脂成份，能起抗寒、润肤及防裂作用。＃133、花露水是一种芳香护肤用品，有杀菌、除臭、止痒和爽身效用。它是以酒精、水、香精等为主要原料混合配制而成。花露水与香水的主要区别是
：花露水香精用量少，在5％（含5％）以下，酒精用量多、但浓度低，且要加入少量桂皮油、霍香油等原料；香水香精用量大，在5％以上，酒精用量少，但浓度高。
4、头油也称“生发油”或“发油”，是一种护发美发用品。
5、发乳是一种乳化膏体护发用品，按其乳化体的结构可分为“水包油”型发乳和“油包水”型发乳。
6、烫发水是使头发卷曲保持发型的日用化学品。用于电烫（或冷烫）的叫烫发剂；用于冷却处理的叫冷卷发剂。定型发水也按烫发水征税。
7、染发精又称染发剂，是用于染发、使头发保持一定颜色和光泽的产品。根据染料染发后保留时间的长短，染发精分为暂时性染发精，半永久性染发精和永久性染发精三类。
8、洗发水又称洗发液或洗发精、洗发香波。一般采用硫酸脂肪醇的三乙醇胺与氢氧化胺的混合盐，十二酸异丙醇酰胺、甲醛、聚氧乙烯、羊毛脂、香料、色料和水作为原料。
洗发块、洗发粉应按洗发水征税。
9、香皂（包括液体香皂），又叫化妆皂，是具芳香气味较浓的中高级洗涤用品。是以动植物油、烧碱、松香和香精等为主要原材料，在一定温度下经化学（皂化）反应而成。其花色品种较多，按其成份组成可分为一般香皂、多脂香皂和药物香皂三种。
征收范围为各位香皂。
10、其他各种护肤护发品指本类产品中列举品名以外的具有润肤护肤护发功能的各种护肤护发品。

五、贵重首饰及珠宝玉石
本税目征收范围包括：各种金银珠宝首饰和经采掘、打磨、加工的各种珠宝玉石。
1、金银珠宝首饰包括：
凡以金、银、白金、宝石、珍珠、钻石、翡翠、珊瑚、玛瑙等高贵稀有物质以及其他金属、人造宝石等制作的各种纯金银首饰及镶嵌首饰（含人造金银、合成金银首饰等）。
2、珠宝玉石的种类包括：
（1）钻石：钻石是完全由单一元素碳原素所结晶而成的晶体矿物，也是宝石中唯一由单原素组成的宝石。钻石为八面体解理，即平面八面体晶面的四个方向，一般呈阶梯状。钻石的化学性质很稳定，不易溶于酸和碱。但在纯氧中，加热到1770度左右时，就会发生分解，在真空中
，加热到1700度时，就会把他分解为石墨。钻石有透明的、半透明的，也有不透明的。宝石级的钻石，应该是无色透明的，无瑕疵或极少瑕疵，也可以略有淡黄色或极浅的褐色，最珍贵的颜色是天然粉色，其次是兰色和绿色。
（2）珍珠：海水或淡水中的贝类软件动物体内进入细小杂质时，外套膜受到刺激便分泌出一种珍珠质（主要是碳酸钙），将细小杂质层层包裹起来，逐渐成为一颗小圆珠，就是珍珠。珍珠颜色主要为白色，粉色及浅黄，具珍珠光泽，其表面隐约闪烁着虹一样的晕彩珠光。颜色白润、
皮光明亮、形状精圆、粒度硬大者价值最高。
（3）松石：松石是一种自色宝石。是一种完全水化的铜铝磷酸盐，分子式为ＣｕＡｌ6（Ｐ04）4（ＯＨ）8·5Ｈ20。松石的透明度为不透明、薄片下部分呈半透明。抛光面为油脂玻璃光泽，断口为油脂暗淡光泽。松石种类包括（波斯松石、美国松石和墨西哥松石、埃及松石
和带铁线的绿松石）。
（4）青金石：青金石是方钠石族的一种矿物；青金石的分子式为（Ｎａ，Ｃａ）7—8（Ａｌ，Ｓｉ）12（Ｏ，Ｓ）24（Ｓ04），ＣＬ2ＣＬ2·（ＯＨ）2（ＯＨ）2，其中钠经常部分地为钾置换，硫则部分地为硫酸根、氯或硒所置换。青金石的种类包括（波斯青金石、苏
联青金石或西班牙青金石、智利青金石）。
（5）欧泊石：矿物质中属蛋白石类，分子式为ＳｉＯ2·ｎＨ2Ｏ。由于蛋白石中ＳｉＯ2小圆珠整齐排列象光栅一样，当白光射在上面后发生衍射，散成彩色光谱，所以欧泊石具有绚丽夺目的变幻色彩，尤以红色多者最为珍贵。欧泊石的种类包括（白欧泊石、黑欧泊石、晶质欧泊
石、火欧泊石、胶状欧泊石或玉滴欧泊石、漂砾欧泊石、脉石欧泊石或基质中欧泊石）。
（6）橄榄石：橄榄石是自色宝石，一般常见的颜色有纯绿色、黄绿色到棕绿色。橄榄石没有无色的。分子式为：（Ｍｇ·Ｆｅ）2Ｓｉ04橄榄石的种类包括（贵橄榄石、黄玉、镁橄榄石、铁橄榄石、“黄昏祖母绿”和硼铝镁石）。
（7）长石：按矿物学分类长石分为两个主要类型：钾长石和斜长石。分子式分别为：ＫＡＬＳｉ308、ＮａＡｌＳｉ308，长石的种类包括（月光石或冰长石、日光石或砂金石的长石、拉长石、天河石或亚马逊石）。
（8）玉：硬玉也叫翡翠、软玉。硬玉是一种钠和铝的硅酸盐，分子式为：ＮａＡｌ（Ｓｉ03）2。软玉是一种含水的钙镁硅酸盐，分子式为：ＣａＭｇ5（ＯＨ）2（Ｓｉ4011）。
（9）石英：石英是一种它色的宝石，纯石英为无色透明分子式为Ｓｉ02。石英的种类包括（水晶、晕彩或彩红石英、金红石斑点或网金红石石英、紫晶、黄晶、烟石英或烟晶、芙蓉石、东陵石、蓝线石石英、乳石英、蓝石英或蓝宝石石英、虎眼石、鹰眼或猎鹰眼、石英猫眼、带星
的或星光石英）。
（10）玉髓：也叫隐晶质石英。分子式为Ｓｉ02。玉髓的种类包括（月光石、绿玉髓、红玛瑙、肉红玉髓、鸡血石、葱绿玉髓、玛瑙、缟玛瑙、碧玉、深绿玉髓、硅孔雀石玉髓、硅化木）。
（11）石榴石：其晶体与石榴籽的形状、颜色十分相似而得名。石榴石的一般分子式为Ｒ3Ｍ2（Ｓｉ04）3。石榴石的种类包括（铁铝榴石、镁铝榴石、镁铁榴石、锰铝榴石、钙铁榴石、钙铬榴石）。
（12）锆石：颜色呈红、黄、兰、紫色等。分子式为ＺｒＳｉ04。
（13）尖晶石：颜色呈黄色、绿色和无色。分子式为ＭｇＡｌ204。尖晶石的种类包括（红色尖晶石、红宝石色的尖晶石或红宝石尖晶石、紫色的或类似贵榴石色泽的尖晶石、粉或玫瑰色尖晶石、桔红色尖晶石、蓝色尖晶石、蓝宝石色尖晶石或蓝宝石尖晶石、象变石的尖晶石、黑
色尖晶石、铁镁尖晶石或镁铁尖晶石）。
（14）黄玉：黄玉是铝的氟硅酸盐，斜方晶系。分子式为Ａｌ2（Ｆ，ＯＨ）2Ｓｉ04。黄玉的种类包括（棕黄至黄棕、浅蓝至淡蓝、粉红、无色的、其他品种）。
（15）碧玺：极为复杂的硼铝硅酸盐，其中可含一种或数种以下成分：镁、钠、锂、铁、钾或其他金属。这些元素比例不同，颜色也不同。碧玺的种类包括（红色的、绿色的、蓝色的、黄和橙色、无色或白色、黑色、杂色宝石、猫眼碧玺、变色石似的碧玺）。
（16）金绿玉：属尖晶石族矿物，铝酸盐类。主要成分是氧化铝，属斜方晶系。分子式为ＢｅＡｌ204金绿玉的种类包括（变石、猫眼石、变石猫眼宝石及其它一些变种）。
（17）绿柱石：绿柱石在其纯净状态是无色的：不同的变种之所以有不同的颜色是由于微量金属氧化物的存在。在存在氧化铬或氧化钒时通常就成了祖母绿，而海蓝宝石则是由于氧化亚铁着色而成的，成为铯绿柱石是由于镁的存在，而金绿柱石则是因氧化铁着色而成的。分子式为：
Ｂｅ3Ａｌ2（Ｓｉ03）6。绿柱石的种类包括（祖母绿、海蓝宝石、ＭＡＸＩＸＥ型绿柱石、金绿柱石、铯绿柱石、其它透明的品种、猫眼绿柱石、星光绿柱石）。
（18）刚玉：刚玉是一种很普通的矿物，除了星光宝石外，只有半透明到透明的变种才能叫作宝石。分子式为Ａｌ203含氧化铬呈红色，含钛和氧化铁呈蓝色，含氧化铁呈黄色，含铬和氧化铁呈橙色，含铁和氧化钛呈绿色，含铬、钛和氧化铁呈紫色。刚玉的种类包括（红宝石、星
光红宝石、蓝宝石、艳色蓝宝石、星光蓝宝石）。
（19）琥泊：一种有机物质。它是一种含一些有关松脂的古代树木的石化松脂。分子式为Ｃ40Ｈ6404。琥泊的种类包括（海泊、坑泊、洁泊、块泊、脂泊、浊泊、泡泊、骨泊）。
（20）珊瑚：是生物成因的另一种宝石原料。它是珊瑚虫的树枝状钙制骨架随着极细小的海生动物群体增生而形成。
（21）煤玉：煤玉是褐煤的一个变种（成分主要是碳，并含氢和氧）。它是由漂木经压实作用而成，漂木沉降到海底，变成埋藏的细粒淤泥，然后转变为硬质页岩，称为“煤玉岩”，煤玉是生物成因的。煤玉为非晶质，在粗糙表面上呈暗淡光泽，在磨光面上为玻璃光泽。
（22）龟甲：是非晶质的，具有油脂光泽至蜡状光泽，硬度2．5。
（23）合成刚玉：指与有关天然刚玉对比，具有基本相同的物理、光学及化学性能的人造材料。
（24）合成宝石：指与有关天然宝石对比，具有基本相同的物理、光学及化学性能的人造宝石。合成宝石种类包括（合成金红石、钛酸锶、钇铝榴石、轧镓榴石、合成立方锆石、合成蓝宝石、合成尖晶石、合成金红石、合成变石、合成钻石、合成祖母绿、合成欧泊、合成石英）。
（25）双合石：也称复合石，这是由一种由两种不同的材料粘结而成的宝石。双合石的种类是根据粘合时所用的材料性质划分的。双合石的种类有（石榴石与玻璃双合石、祖母绿的代用品、欧泊石代用品、星光蓝宝石代用品、钻石代用品、其他各种仿宝石复合石）。 （26）玻璃
仿制品。

六、鞭炮、焰火
鞭炮，又称爆竹。是用多层纸密裹火药，接以药引线，制成的一种爆炸品。
焰火，指烟火剂，一般系包扎品，内装药剂，点燃后烟火喷射，呈各种颜色，有的还变幻成各种景象，分平地小焰火和空中大焰火两类。
本税目征收范围包括各种鞭炮、焰火。通常分为十三类，即喷花类、旋转类、旋转升空类、火箭类、吐珠类、线香类、小礼花类、烟雾类、造型玩具类、炮竹类、摩擦炮类、组合烟花类、礼花弹类。
体育上用的发令纸，鞭炮药引线，不按本税目征收。

七、汽油
汽油是轻质石油产品的一大类。由天然或人造石油经脱盐、初馏、催化裂化，调合而得。为无色到淡黄色的液体，易燃易爆，挥发性强。按生产装置可分为直馏汽油、裂化汽油等类。经调合后制成各种用途的汽油。按用途可分为车用汽油、航空汽油、起动汽油和工业汽油（溶剂汽油）
。
本税目征收范围包括：车用汽油、航空汽油、起动汽油。
工业汽油（溶剂汽油）主要作溶剂使用，不属本税目征收范围。

八、柴油
柴油是轻质石油产品的一大类。由天然或人造石油经脱盐、初馏、催化裂化调合而得。易燃易爆，挥发性低于汽油。柴油按用途分为轻柴油、重柴油、军用柴油和农用柴油。
本税目征收范围包括：轻柴油、重柴油、农用柴油、军用轻柴油。

九、汽车轮胎
汽车轮胎是指用于各种汽车、挂车、专用车和其他机动车上的内、外胎。
本税目征收范围包括：
（1）轻型乘用汽车轮胎；
（2）载重及公共汽车、无轨电车轮胎；
（3）矿山、建筑等车辆用轮胎；
（4）特种车辆用轮胎（指行驶于无路面或雪地、沙漠等高越野轮胎）；
（5）摩托车轮胎；
（6）各种挂车用轮胎；
（7）工程车轮胎；
（8）其他机动车轮胎；
（9）汽车与农用拖拉机、收割机、手扶拖拉机通用轮胎。

十、摩托车
本税目征收范围包括：
（一）轻便摩托车：最大设计车速不超过50ＫＭ／ｈ、发动机气缸总工作容积不超过50ｍｌ的两轮机动车。
（二）摩托车：最大设计车速超过50ＫＭ／ｈ、发动机气缸总工作容积超过50ｍｌ、空车质量不超过400ｋｇ（带驾驶室的正三轮车及特种车的空车质量不受此限）的两轮和三轮机动车。
1、两轮车：装有一个驱动轮与一个从动轮的摩托车。
（1）普通车：骑式车架，双人座垫，轮辋基本直径不小于304ｍｍ，适应在公路或城市道路上行驶的摩托车。
（2）微型车：坐式或骑式车架，单人或双人座垫，轮辋基本直径不大于254ｍｍ，适应在公路或城市道路上行驶的摩托车。
（3）越野车：骑式车架，宽型方向把，越野型轮胎，剩余垂直轮隙及离地间隙大，适应在非公路地区行驶的摩托车。
（4）普通赛车：骑式车架，狭型方向把，座垫偏后，装有大功率高转速发动机，在专用跑道上比赛车速的一种摩托车。
（5）微型赛车：坐式或骑式车架，轮辋基本直径不大于254ｍｍ，装有大功率高转速发动机，在专用跑道上比赛车速的一种摩托车。
（6）越野赛车：具有越野性能，装有大功率发动机，用于非公路地区比赛车速的一种摩托车。
（7）特种车：一种经过改装之后用于完成特定任务的两轮摩托车。如：开道车。
2、边三轮车：在两轮车的一侧装有边车的三轮摩托车。
（1）普通边三轮车：具有边三轮车结构，用于载运乘员或货物的摩托车。
（2）特种边三轮车：装有专用设备，用于完成特定任务的边三轮车。如警车、消防车。
3、正三轮车：装有于前轮对称分布的两个后轮和固定车厢的三轮摩托车。
（1）普通正三轮车：具有正三轮车结构，用于载运乘员或货物的摩托车。如客车、货车。
（2）特种正三轮车：装有专用设备，用于完成特定任务的正三轮车。如：容灌车、自卸车、冷藏车。

十一、小汽车
小汽车是指由动力装置驱动，具有四个和四个以上车轮的非轨道无架线的、主要用于载送人员及其随身物品的车辆。
本税目征收范围包括：
1、小轿车：是指用于载送人员及其随身物品且座位布置在两轴之间的四轮汽车。
小轿车的征收范围包括微型轿车（气缸容量，即排气量，下同＜1000毫升）；普通轿车（1000毫升≤气缸容量＜2200毫升）；高级轿车（气缸容量≥2200毫升）及赛车。
2、越野车：是指四轮驱动、具有高通过性的车辆。越野车的征收范围包括轻型越野车（气缸容量＜2400毫升）；高级越野车（气缸容量≥2400毫升）及赛车。
3、小客车，又称旅行车：是指具有长方箱形车厢、车身长度大于3．5米、小于7米的、乘客座位（不含驾驶员座位）在22座以下的车辆。
小客车的征收范围包括微型客车（气缸容量＜2000毫升）、中型客车（气缸容量≥2000毫升）。
用上述应税车辆的底盘组装、改装、改制的各种货车、特种用车（如急救车、抢修车）等不属于本税目征收范围。

NOTICE CONCERNING THE PRINTING AND ISSUANCE OF ANNOTATIONS ON THESCOPE OF CONSUMPTION TAX COLLECTION

(State Administration of Taxation: 27 December 1993 Document GuoShui Fa [1993] No. 153)

Whole Doc.

To tax bureaus of various provinces, autonomous regions and
municipalities, tax bureaus of various cities with separate planning, tax
bureaus of Harbin, Shenyang, Xian, Wuhan, Guangzhou, Chengdu, Changchun
and Nanjing:
The Annotations on the Scope of Consumption Tax Collection attached
to the Detailed Rules for Implementation of the Interim Regulations on
Consumption Tax of the People's Republic of China is hereby issued to you
and you are expected to put them into practice.

Appendix:

Annotations on the Scope of Consumption Tax Collection
Appendix: Annotations on the Scope of Consumption Tax Collection
-------------------------------------------------------------------

I. Cigarettes

Products produced with tobacco as raw material, no matter which kind
of auxiliary material is used, all come within the collection scope of
this tax item. Under this tax item are four specific items cigarette of
category A, cigarette of category B, cigar and cut tobacco.
Cigarette means that various kinds of tobacco are cut into pipe
tobacco, evenly mixed in compliance with the recipe requirements, add
sugar, wine, spice and other auxiliary materials, then use white bobbin,
brown bobbin, coated paper or reconstituted tobacco to make them into
ordinary cigarettes or cigar cigarettes by machine or by hand.
1. Cigarettes of category A
Cigarette of category A refer to cigarettes of 50000 pieces in a box
sold at a price of over 780 yuan (including 780 yuan).
The selling price of cigarettes of different packages and
specifications is calculated on the basis of each box (50000 pieces).
2. Cigar
Cigar refers to tobacco product made by machine or by hand with
air-cured tobacco as raw material or with air-cured and cured tobacco as
raw materials, with tobacco or cigarette paper and reconstituted tobacco
as inner cigarette wrapper and then using tobacco as outer cigarette
wrapper. Cigar is classified into fully leaf tobacco- wrapped and
semi-leaf tobacco-wrapped cigar in accordance with the different materials
used for the inner wrapper.
The scope of tax collection on cigar covers cigar of various
specifications and types.
3. Cut tobacco
Cut tobacco refers to tobacco products for sale and smoking without
going through the process of manufacture, but just needing to cut tobacco
into thread, grain, sheet and powder shapes or any other shapes and then
to add auxiliary materials and to go through fermentation and storage.
The collection scope of tax on cut tobacco covers bulk tobacco, such
as pipe tobacco, mohe tobacco, tobacco powder, shredded tobacco for water
pipe, yellow and red shredded cut tobacco.

II. Wine and alcohol

Under this tax category are six specific items such as grain spirit,
potato spirit, yellow rice and millet wine, beer, other wines and alcohol.
1. Grain spirit Grain spirit refers to spirit made with sorghum,
corn, rice, glutinous rice, barley, wheat, millet and qingke (highland
barley) as raw materials by the distillation method after saccharification
and fermentation.
2. Potato spirit
Potato spirit refers to spirit made with potato, cassava, sweet
potato, taro and Chinese yam by the distillation method after
saccharification and fermentation.
Tax is levied on spirit brewed with sugar-beet in light of that
levied on potato spirit.

3. Yellow wine
Yellow wine refers to wine brewed with glutinous rice, round- grained
nonglutinous rice, polished long-grained nonglutinous rice, rice, coarse
rice, corn, wheat and potato as raw materials through the process of
heating, saccharification, fermentation and pressing. Due to difference in
industrial processes, ingredients and sugar contents, yellow wine is
divided into dried yellow wine, semi-dried yellow wine, semi-sweet and
fully sweet yellow wine.
The tax levying scope for yellow wine includes yellow wine brewed
with various raw materials and indigenous wine with degree exceeding 12
(including 12 degrees)
4. Beer
Beer refers to wine containing carbon dioxide made with barley or
other grain as raw materials, with added hop and through saccharification,
fermentation and filtering. Due to difference in disinfection, beer can
be divided into processed, raw and fresh beer.
The tax collection scope for beer include various kinds of packed and
bulk beer.
Tax on non-alcohol beer is levied in light of beer.
5. Other wines
Other wines refer to various wines with the exception of grain
spirit, potato spirit, yellow wine and beer and wine at above one degree
of alcohol. Tax collection scope covers bran spirit, spirits made with the
raw materials, indigenous sweet wine, reproduction wine, fruit wine,
sparkling wine and medicinal liquor.
(1) Bran spirit refers to spirit brewed with various grain chuffs.
Tax is levied on spirit brewed with barnyard millet in light of bran wine.
(2) Spirit made with other raw materials refers to spirit brewed with
vinegar dregs, sugar dregs, sugar waste, sugar-beet dregs, powder dregs,
potato peel and other leftover bits and pieces, fruits such as grape,
mulberry and acorn nut, wild plants and other substitutes, as well as
sugarcane and sugar.
(3) Indigenous sweet wine refers to wine below 12 degree of alcohol
brewed with glutinous rice, rice and coarse rice as raw materials and
through the process of heating, saccharification, fermentation
(distiller's yeast fermentation) and pressing
Tax shall be levied on wine over 12 degrees of alcohol in light of
yellow wine.
(4) Reproduction wine refers to wine mixed or made with spirit,
yellow wine and alcohol as the base, added with juice, spice, pigment,
medicinal materials, tonic, sugar and condiment, such as various mixed
wine, brewage and tonic wine.
(5) Fruit wines refer to various wines brewed with fruits as main raw
materials through fermentation and filtering.
(6) Sparkling wine refers to wine above one degree of alcohol made
with juice, essence, pigment, acid material, wine (or alcohol), sugar (or
saccharin) through adding carbon dioxide.
(7) Medicinal wine refers to wine made or mixed with spirit and
yellow wine as the base and added with various medicinal herbs in
accordance with the standard set by medical and health departments.

6. Alcohol
Alcohol or ethylalcohol refers to colorless transparent liquid
containing raw material such as starch or sugar produced through the
process of saccharification and fermentation and by distillation method
with alcohol degree standing at above 95 degrees, ethylene separate from
petroleum can also be used as raw material and made by the synthesis
method.
Tax collection scope for alcohol covers industrial, medical and
edible alcohol produced by distillation and synthesis methods.

III. Cosmetics

Cosmetics refer to products used for adorning and beautifying human
body. There are many varieties of cosmetics varied according to the raw
materials used. They can be classified into two categories: facial
beautifying and aromatic. Facial beautifiers include lipstick, fingernail
oil, rouge, eyebrow pencil, chin pencil, blue eye oil, eyelash, and
complete set of cosmetics; the aromatic kind includes perfume, perfume
essence.
The levying scope of this tax item includes:
Perfume, perfume essence, face powder, lipstick, fingernail oil,
rouge, eyebrow pencil, lip pencil, blue eye oil, eyebrow lash, complete
set of cosmetics.
Perfume and perfume essence refer to liquid aromatic cosmetics mixed
with alcohol and perfume essence as main raw materials.
2. Face powder refers to cosmetic for adorning the face. It is
divided into powder, cake and liquid shapes. Quality face powder box
contains color velvet powder puff, color face powder box contains a casket
of rouge and rouge puff, tax is levied on it in light of face powder.
3. Lipstick is a cosmetic used to smear the lips. The color of rouge
generally consists mainly of red color as well as white, there is also a
varied color lipstick made with cosin dyestuff.
4. Fingernail oil is a kind of color and colorless liquid oily
cosmetic used to adorn and protect fingernails.
5. Rouge is a cosmetic used to apply on the cheek skin. It consists
of powder, transparent and emulsified rouge.
6. Eyebrow pencil is a cosmetic used to adorn the eyebrow lash. It
consists of pencil and tubular eyebrow lash pencils. Lip pencil is a
cosmetic used to adorn the lips.
8. Blue eye oil is a cosmetic used to apply on the eyelid around the
eye sockets. It is made with fat, wax and paint as the main raw materials,
consisting of blue, green, brown colors. Because blue color is most
commonly used, it is called blue eye oil. Tax is levied on eye shadow
cream, eye shadow frost, eye shadow powder in light of blue eye oil.
9. Eyebrow lash commodity, called eyebrow cream, is a cosmetic used
to adorn the eyebrow lash. The product consists of solid and emulsified
shapes in either black or brown color.
10. Complete set of cosmetics refer to series of cosmetics backed in
a box. They are generally packed in either exquisitely made metal or
plastic boxes. The box often consists of a mirror, a comb and other
make-up tools, they have the characteristics of multiple functions and
convenient use. Make-up oil, take-off ornament oil, grease paint, hair gum
and hair bleacher do not come under the tax-levying scope of this tax
category.

IV. Skin and hair care products

Skin and hair care products are products used in human skin and hair,
playing the function of moisting, physical protection and tidying.
The levying scope of this tax category includes vanishing cream,
facial oil, floral water, hair oil, lactogogue method, wave hair water,
rinse essence, face washing milk, polishing grease, face mold, massage
grease, hair-washing water, hair-care element, perfumed soap, bathing
liquid, hair gum, as well as other skin and hair care products.
1. vanishing cream is an emulsifier of a "water wrapped oil" type.
There is a variety of vanishing cream, according to the difference of its
structure, properties and usage, it can roughly be divided into
alkalescence, subacidity powder vanishing cream as well as drug and
nutrient vanishing cream.
2. Facial oil, or "face or skin toning oil" is a kind of forced-oil
"oil wrapped water" type emulsifier, containing large amounts fat
component, capable of playing the role of resisting cold, moisting skin
and resisting cracks.
3. Floral water is an aromatic skin care product, has the effect of
disinfecting, deodorization, relieving itching, and acting the role as
talcum powder. It is made with alcohol, water, essence as the main raw
materials. The main difference between floral water and essence is: less
amount of essence if used in floral water, about 5 percent (including 5%),
a large amount of alcohol is used, but the density is low and a small
amount of cassia oil needs to be added, herba agastachis oil and other raw
materials need to be added; a large amount (over 5%) of essence is needed
for perfume, less alcohol is used, but the density is high.
4. Hair oil is a product for protecting and beautifying hair.
5. Lactogogue method is a hair care emulsifier, it can be divided
into "water wrapped oil" type lactogogue method and "oil wrapped water"
type lactogogue method according to its emulsified structure.
6. Wave hair water is a daily-use chemical for keeping the curling
hair style. Wave hair water used in permanent wave (or cold wave) is
called perm agent. Tax is levied on fixed type hair water in light of wave
hair water.
7. Rinse essence, also called tint, is a product used in dyeing hair
and keeping a definite color and luster. Tint can be divided into three
categories: temporary tint, semi-permanent and permanent tints in light of
the length of wave-preservation time after hair dyeing.
8. Hair washing water is also called shampoo or wash. It is made
generally with mixed salt of triethanolamine and ammonium hydroxide,
twelve-acid isopropyl alcohol amides, for maldehyde, polyvinyl chloride,
wool oil, spice, pigment and water as raw materials.
Tax shall be levied on hair washing cakes and powder in light of hair
washing water.
9. Perfumed soap (including liquid perfumed soap), also called toilet
soap, is a medium-and high-grade detergent with a strong fragrance. It is
made through chemical reaction (saponification) with animal and vegetable
oils, caustic soda, rosin and essence as main raw and semi-finished
materials under a given temperature. It consists of many designs and
varieties and is divided into ordinary toilet soap, greasy perfumed soap
and medical perfumed soap in light of its components.
Tax is levied on various kinds of toilet soap.
10. Various other kinds of hair and skin care products refer to
various hair and skin care products with the functions of moisting and
protecting skin and hair not included in the list of this category of
products.

V. Valuable jewelry and gem and jade

1. Gold, silver jewelry include:
Pure gold and silver jewelry as well as inlaid ornaments (including
artificial gold and silver and synthetic gold and silver jewelry made with
gold, silver, platinum, gem, pearl, diamond, jadeite, coral, agate and
other rare materials.
2. The variety of gem and jade include:
(1) Diamond: Diamond is a crystal mineral made completely with single
element carbon through crystallization, it is also the only gem among the
gemstones composed of a single element. Diamond is octahedral cleavage,
that is four directions of a plane octahedral crystal and is generally in
a ladder shape. Diamond has a very stable chemical nature, not easy to be
solved in acid and soda. But when heated to about 1770 degrees in pure
oxygen, it will resolve, and heated to 1700 degrees in vacuum will resolve
into graphite. Diamond can be divided into transparent, semitransparent
and non-transparent diamonds. Diamond of the gem grade should be colorless
and transparent, flawless or with little flaw. It may have a slightly
light yellow color or very light brown color, the most valuable color is
natural pink color, next come the blue and green colors.
(2) Pearl: When foreign substance enters mollush of the shell
category in sea water or freshwater and the outer membrane is stimulated,
a kind of nacre will screte (mainly calcium barbonate) which will wrap up
the tiny foreign matter layer by layer and gradually form into a small
ball, and that is pearl. the color of pearl mainly consists of white, pink
and light yellow color with the luster of pearl, its surface glitters with
iris pearly-luster. Pearl with a smooth white color, bright skin, a round
shape, hard and large grain is most valuable.
(3) Tophus: tophus is a self-color gemstone. It is completely
hydrated copper-aluminium phosphate, its molecular formula is CuA16 (PO4)4
(OH)8. 5H20. Tophus is non-transparent, the lower part of the sheet is
semi-transparent. The polished side is fat glossy luster, the fracture is
in dark luster. The category of tophus include Persian, American, Mexican,
Egyptian tophi and wire green tophus.
(4) Lapis lazuli is a mineral of the square albite family; its
molecular formula is Na, (Ca) 7-8 (Al, Si) 12 (O, S) 24 (SO4), C12C12.
(OH)2, Of which Na is often replaced by potassium, while sulfphorus is
partially replaced by sulfate radical, chlorine or selenium. Lapis lazuli
consists of Persian, Russian, or Spanish and Chilian papis lazuli.
(5) Bleak stone: It is a kind of opal in minerals. Its molecular
formula is SiO2. nH20. Because the SiO2 small balls in opal are neatly
arranged like raster, when the white light shines over it and results in
diffraction, it decentralizes into color optical spectrum, therefore the
bleak has the gorgeous changeable color, the red one is most valuable. The
variety of bleak consists of white, black, crystal, fire, gum, water,
boulder and veinstone bleaks or bleak in base materials.

(6) Olivine: Olivine is a self-color gemstone, the common colors
consist of pure green, yellow-green and brown-green colors. There is no
colorless olivine. Its molecular formula is: (Mg. Fe)2SiO4. the variety of
olivine include olivine, peridot, flinder diamond, forsterite, fayalite,
"dusk emerald" and sinhalite.
(7) Felspar: Classified according to mineralogy, felspar consists of
two main types: Potassium felspar and anorthose. Its molecular formula is:
KAlSi3, NaAlSi3O8, the variety of felspar includes moonlight stone or
aventurine felspar anemousite or amazon stone.
(8) Jade: Adamant (also called jadite), nephrite. Adamant is a
silicate of sodium and aluminium, its molecular formula is NaAl (SiO3)2.
Nephrite is a calcium and magnesium silicate with water content, its
molecular formula is: (CaMg5)2 (Si4O11).
(9) Quartz: Quartz is a gemstone of allochromatic color. Pure quartz
is colorless and transparent, its molecular formula is SiO2. The variety
of quartz include crystal, iris or color quartz, titanic spot or crispite
quartz, amethys, citrine, smoky quartz, furong stone, dongling stone,
dumortrierite quartz, milky quartz, siderite or sapphire quartz, tiger's
eye, hawk's eye, quartz cat's eye, starlight quartz.
(10) Chalcedony: It is also called crytocrystalline quartz. Its
molecular formula is SiO2. The variety of chalcedony includes moonlight
stone, green chalcedony, red agate, pinkish red chalcedony, bloodstone,
mother emerald, agate, onyx, jade, dark green chalcedony, chrysocolla,
silicified wood.
(11) Garnet: Its crystal is very similar to the shape and color of
pomegranate seed, hence its name. Its general molecular formula is R3M2
(SiO)3. The variety of garnet includes almandine, pyrope, magnesium-iron
garnet, manganese-aluminum garnet, andradite and calcium-chromium garnet.

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