1. Taxpayers of tobacco tax are limited to units, excluding individuals.

2. Tobacco tax is levied at the rate of 20%. And only sun-cured tobacco leaves and flue-cured tobacco leaves are collected, tobacco tax should be declared and paid to the competent tax authorities in the place where tobacco leaves are purchased.

The main contents of tobacco tax:

1. The taxpayer of tobacco tax is the unit engaged in tobacco purchase in People's Republic of China (PRC);

2. The tobacco tax collection link is the tobacco purchase link;

3. The tobacco tax rate is 20%;

4. The tax basis of tobacco tax is the amount of tobacco purchased;

5. The tobacco tax collection authority is the local tax authority. Collecting tobacco tax will not increase the burden on farmers. This is mainly because the original agricultural tax on tobacco specialty was paid by the tobacco purchasing company during the tobacco purchasing process. In addition, the tax rate of tobacco leaf tax is the same as the original agricultural tax of tobacco specialty, which is also 20%, and the tax rate has not changed. Therefore, tobacco tax will not increase the burden on farmers.

The tax basis of tobacco tax is:

1, the total amount of money actually paid by taxpayers to buy tobacco leaves. The total amount actually paid by taxpayers to purchase tobacco leaves includes the purchase price of tobacco leaves and the extra-price subsidies paid by taxpayers to tobacco production and sales units and individuals. Among them, the out-of-price subsidy is uniformly calculated at 10% of the tobacco purchase price.

2. The total price actually paid for purchasing tobacco leaves = purchase price+out-of-price subsidy = purchase price *( 1+ 10%) (uniformly stipulated out-of-price subsidy) Tobacco tax is a tax based on the number of tobacco leaves purchased by taxpayers. Taxpayer: Units (non-individuals) that buy tobacco leaves in China. Tax target: flue-cured tobacco leaves and sun-cured tobacco leaves.

To sum up, tobacco tax is a tax levied according to the amount of tobacco purchased by taxpayers. The taxable amount of tobacco tax shall be calculated according to the quantity of tobacco purchased by taxpayers and the prescribed tax rate. The tobacco tax rate is 20%. Tobacco tax is collected by local tax authorities.

Legal basis:

Article 3 of People's Republic of China (PRC) Tobacco Tax Law

The tax basis of tobacco leaf tax is the total amount of money actually paid by taxpayers to buy tobacco leaves. The tobacco tax rate is 20%. The taxable amount of tobacco tax shall be calculated by multiplying the total amount actually paid by the taxpayer to buy tobacco by the tax rate. Tobacco tax shall be collected and managed by the tax authorities in accordance with this Law and the Law of People's Republic of China (PRC) on Tax Collection and Management. Taxpayers shall report and pay tobacco tax to the competent tax authorities in the place where tobacco leaves are purchased. The duty to pay tobacco tax occurs on the day when taxpayers buy tobacco leaves. Tobacco tax is levied on a monthly basis, and the taxpayer shall declare and pay tax within 15 days from the end of the month in which the tax obligation occurs.