"In China, the tobacco industry has always been a brilliant national industry, and the tobacco industry in China is an important pillar of the national economy. The annual interest tax accounts for 10% of the national economy. Last year alone, it earned more than 200 billion yuan for the country and made brilliant achievements that attracted worldwide attention.

China tobacco tax is mainly consumption tax and value-added tax. These two tax rates are:

Value-added tax: According to Article 2 of China's Provisional Regulations on Value-added Tax, tobacco belongs to sales goods, and the value-added tax rate is17%;

Consumption tax: the consumption tax on various tobacco products is:

Commercial wholesale: tax rate 1 1%, and 0.005 yuan/piece will be added to the wholesale link;

Class A cigarettes: the tax rate is 56%, and the production will be overcharged by 0.003 yuan per cigarette;

Class B cigarettes: the tax rate is 36%, and the extra income is 0.003 yuan/cigarette for production;

Cigars: the tax rate is 36%, which is used for the collection of production links;

Cut tobacco: the tax rate is 30%, which is used for the collection of production links.

People's Republic of China (PRC) tobacco law

Fifteenth enterprises engaged in the wholesale business of tobacco products must be approved by the department of tobacco monopoly administration in the State Council or the department of tobacco monopoly administration at the provincial level, obtain the license of tobacco monopoly wholesale enterprise, and be approved and registered by the administrative department for industry and commerce.

Article 16 An enterprise or individual engaged in the retail business of tobacco products shall issue a tobacco monopoly retail license upon the entrustment of the superior tobacco monopoly administrative department and the examination and approval of the administrative department for industry and commerce of the people's government at the county level. If a county-level tobacco monopoly administrative department has been established, it may also issue a tobacco monopoly retail license upon examination and approval by the county-level tobacco monopoly administrative department.

Seventeenth the State Council tobacco monopoly administrative department in conjunction with the the State Council price department according to the cigarette grade selected some brands of cigarettes as representative products. The prices of representative products shall be formulated by the competent price department of the State Council in conjunction with the competent tobacco monopoly administration department of the State Council. The prices of non-representative cigarettes, cigars and shredded tobacco shall be set by the tobacco monopoly administrative departments of the State Council or provinces, autonomous regions and municipalities directly under the Central Government authorized by the tobacco monopoly administrative departments of the State Council, and reported to the price administrative departments of the State Council or the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for the record.

Article 18 The State shall formulate grading standards for tar content of cigarettes and cigars. Cigarettes and cigars shall be marked with tar content grade and "Smoking is harmful to health" on the packaging.