Notice of the State Administration of Taxation of the Ministry of Finance on clarifying the basis of

Notice of the State Administration of Taxation of the Ministry of Finance on clarifying the basis of tax calculation on tobacco leaf

Finance and Taxation (2018) No. 75 2018-6-29

Department of Finance (Bureau) of all Provinces, autonomous regions, municipalities directly under the Central Government and Municipalities separately under the State Administration of Taxation Bureau of all Provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately under the State Administration of Taxation Bureau of Xinjiang Production and Construction Corps Finance Bureau:

In order to ensure the effective implementation of the tobacco tax law of the People's Republic of China, agreed to by the State Council, the tobacco tax plan tax basis to inform the following:

The total price actually paid by taxpayers for purchasing tobacco leaves includes the purchase price of tobacco leaves and the extra-price subsidies paid by taxpayers to tobacco production and sales units and individuals. Among them, the price subsidies to unite calculated at 10% of the price of the leaf tobacco purchasing.

Please follow them.

Ministry of Finance Administration of Taxation

June 29, 2018