Legal analysis: cigarettes belong to the scope of consumption tax and value-added tax, but the consumption tax is levied in the production, sales or import link, that is, it is levied on cigarette production enterprises or import taxpayers, but not in the retail link. Retail units need to pay value-added tax, urban construction tax, education surcharge and other taxes.

Legal basis: People's Republic of China (PRC) Tobacco Tax Law.

Article 2 The term "tobacco leaves" as mentioned in this Law refers to flue-cured tobacco and sun-cured tobacco.

Article 3 The tax basis of tobacco leaf tax is the total amount actually paid by taxpayers for purchasing tobacco leaves.

Article 4 The tobacco tax rate is 20%.

Article 5 The taxable amount of tobacco leaf tax shall be calculated by multiplying the actual total amount paid by taxpayers for purchasing tobacco leaves by the tax rate.

Article 6 Tobacco tax shall be collected and managed by the tax authorities in accordance with this Law and the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Article 7 Taxpayers shall report and pay tobacco tax to the competent tax authorities in the place where tobacco leaves are purchased.