Tobacco tax accounts for more than 6% of China's tax revenue. China tobacco tax mainly includes consumption tax and value-added tax. Tobacco tax in China mainly includes value-added tax and consumption tax. The tax rates of these two taxes are:

1. Value-added tax: According to Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), tobacco belongs to sales goods, and the value-added tax rate is 17%.

2. Consumption tax: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting Cigarette Consumption Tax, the tax rate of all kinds of cigarettes is: Class A cigarettes (with transfer price of 70 yuan and above/carton): the tax rate is 56%, and 0.003 yuan/carton is added in the production process; Class B cigarettes (the allocation price is lower than that of 70 yuan/carton): the tax rate is 36%, and the extra charge is 0.003 yuan/carton in the production process; Commercial wholesale: the tax rate is 1 1%, plus 0.005 yuan/piece, which will be levied at the wholesale stage; In the production and collection, the cigar tax rate is 36% and the tobacco tax rate is 30%.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 2 VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.