China tobacco tax mainly includes value-added tax and consumption tax, and the tax rates of the two taxes are: value-added tax: According to Article 2 of the Provisional Regulations of the People's Republic of China on Value-added Tax, tobacco belongs to the sale of goods, and the value-added tax rate is 17%. Consumption tax: According to State Taxation Administration of The People's Republic of China's Notice on Adjusting Cigarette Consumption Tax, the tax rates of all kinds of cigarettes are: Class A cigarettes (the allocation price is 70 yuan or above/article): the tax rate is 56%, and an additional 0.003 yuan is collected at the production link, etc., as well as Class B cigarettes.
Tobacco tax shall be levied in a fixed amount. Cigars, cigar-type cigarettes and cigarettes are taxed according to the weight quota of each cigarette, including filter tip. In 1985, the minimum tax per cigarette is 0. 135 kronor, and the maximum tax is 0.5 1 kronor. Cut tobacco, chewing tobacco and snuff are taxed according to the quota per kilogram, and the tax per kilogram in 1985 is/respectively.
Legal basis: Article 2 of the Provisional Regulations of the People's Republic of China on Value-added Tax.
VAT rate:
(1) Unless otherwise stipulated in Items 2, 4 and 5 of this Article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of11%:1. 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residents; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film; 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 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 prescribed by the State Council, and the tax rate is zero. The adjustment of tax rate is decided by the State Council.