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 is17%;
Consumption tax: According to the document Caishui [2065438+05] No.60, namely "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 rates of all kinds of tobacco are as follows:
Class A cigarettes (the allocation price is above 70 yuan/box): the tax rate is 56%, and the production process is overcharged by 0.003 yuan/box;
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;
Cigars: the tax rate is 36%, which is collected in the production process;
Cut tobacco: the tax rate is 30%, which is collected in the production process.
Legal basis: Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
For taxpayers selling or importing goods, the tax rate is 17%, except as stipulated in items (2) and (3) of this article. (2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1. cereals and edible vegetable oils;
2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;
3. Books, newspapers and magazines;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.
The adjustment of tax rate is decided by the State Council.
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Rate of Imported Cigarettes
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation, and the Finance Bureau of Xinjiang Production and Construction Corps:
With the approval of the State Council, we hereby notify you of the adjustment of cigarette consumption tax policy as follows:
First, the ad valorem tax rate of cigarette wholesale will be raised from 5% to 1 1%, and the specific tax will be levied at 0.005 yuan per cigarette.
Two, taxpayers engaged in cigarette wholesale and retail business, should be accounted for separately in the wholesale and retail sales; If the sales and quantity of wholesale and retail links are not accounted for separately, the consumption tax on wholesale links shall be levied according to the total sales and quantity.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.