Transfer price: it is the price that tobacco industrial enterprises sell to commercial enterprises (tobacco bureaus or tobacco companies).
Wholesale price: generally refers to the wholesale price given by tobacco companies to retailers;
Calculation method of value-added tax: price including tax ÷( 1+ tax rate) × tax rate.
Consumption tax: consumption tax is an in-price tax levied by the government on wholesalers and retailers, that is, it is paid by the seller. There are three ways to collect consumption tax: ad valorem rate, ad valorem quota and ad valorem specific quantity (tobacco consumption tax is ad valorem specific quantity). Consumption tax is a typical tax burden that is passed on and ultimately borne by consumers.
Cigarettes: refers to cutting all kinds of tobacco leaves into shreds and mixing them evenly according to the formula (including sugar, spices, etc.). ) to make ordinary cigarettes or cigars.
Cigarettes: refers to tobacco products with sun-cured tobacco or sun-cured tobacco and flue-cured tobacco as raw materials and tobacco leaves as cigarette packaging.
Cut tobacco: Tobacco products cut into filaments, flakes, powders, etc. Sell directly to consumers.
Tobacco consumption tax refers to the ad valorem tax levied on cigarette wholesale at the rate of 1 1%. That is to say, units and individuals engaged in cigarette wholesale business in People's Republic of China (PRC) and China should pay wholesale consumption tax at the rate of 1 1% multiplied by wholesale cigarette sales (excluding value-added tax).
Tobacco consumption tax is a tax levied on consumers to buy tobacco. China cigarette consumption tax has undergone four major adjustments.
Before 1994, the tobacco industry, like other industries, uniformly levied 60% product tax;
1994 after the implementation of the "tax sharing system", the product tax was changed to value-added tax, and consumption tax was added. 1994, all kinds of cigarettes are uniformly taxed at 40% of the ex-factory price.
July 1998, 1 In order to straighten out the cigarette product structure, the cigarette consumption tax system was reformed again, and the cigarette consumption tax rate structure was adjusted to three grades, with 50% for first-class cigarettes, 40% for second-class and third-class cigarettes and 25% for fourth-class and fifth-class cigarettes.
Since June, 20065438 1 day, the tax method and tax rate of cigarette consumption tax have been adjusted, and a compound tax method combining quantity and ad valorem has been implemented, that is, a fixed tax of 150 yuan has been levied on every 50,000 cigarettes, and the ad valorem tax has been adjusted from the third gear in the past to the second gear, that is, the tax rate above 50 yuan is 45% and the tax rate below 50 yuan is 35.
On May 8, 20 15, with the approval of the State Council, the ad valorem tax rate of cigarette wholesale was increased from 5% to 1 1%, and the specific tax was 0.005 yuan per cigarette. This is after May 2009, China adjusted the tobacco consumption tax again after a lapse of six years. This tax increase caters to the current international trend of imposing heavy taxes on tobacco products.
To sum up, it is a concrete introduction to the tobacco consumption tax rate. From the article, we can know that the tax rate of tobacco consumption tax is fixed, but it may be adjusted again, which needs the state to decide according to the situation. In addition, Bian Xiao of Fatu suggests that you smoke as little as possible or not, which is good for your health.
legal ground
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
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, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;
3, books, newspapers, magazines, audio-visual products, electronic publications;
4, feed, fertilizer, pesticides, agricultural machinery, agricultural 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 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.