Tobacco Tax Law of the People's Republic of ChinaTobacco Tax Law of the People's Republic of China (Adopted at the 31st Session of the Standing Committee of the 12th National People's Congress on December 27, 2017) Article 1 within the territory of the People's Republic of China, in accordance with the provisions of the law of the People's Republic of China tobacco monopoly purchase tobacco unit for taxpayers tobacco tax. Taxpayers shall pay tobacco leaf tax in accordance with the provisions of this Law. Article 2 The term "tobacco leaf" as used in this Law means cured tobacco leaf and dried tobacco leaf. Article 3 of the tobacco leaf tax plan tax basis the actual total amount of money paid to buy tobacco to the taxpayers. Article 4 The duty on tobacco leaves shall be twenty percent. Article 5 The tax payable on leaf tobacco tax shall be calculated on the basis of the total amount of the price actually paid by the taxpayer for purchasing leaf tobacco multiplied by the tax rate. Article 6 Tobacco tax shall be collected and administered by tax authorities in accordance with this Law and the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection. Article 7 Taxpayers shall declare and pay tobacco leaf tax to the competent tax authorities in the place where tobacco leaf is purchased. Article 8 The taxable obligation for leaf tobacco tax shall occur on the day on which the taxpayer purchases leaf tobacco. Article 9 leaf tobacco tax duty by the month, the taxpayer shall pay tax on duty occurred within 15 days from the date of the reading of the declare and pay taxes. Article 10 This Law shall come into force as of July 1, 2018. The Provisional Regulations of the People's Republic of China on Tobacco Leaf Tax promulgated by The State Council on April 28, 2006 shall be repealed at the same time.
|
|