The State Administration of Taxation of the Ministry of Finance issued the notice of "Provisions on

      The State Administration of Taxation of the Ministry of Finance issued the notice of "Provisions on Some Specific Issues Concerning Tobacco Leaf Tax"

             Finance and Taxation [2006] No. 64 2006-5-18

Provinces, autonomous regions and municipalities directly under the central government, cities under separate state planning departments (bureau), the local taxation bureau, the xinjiang production and construction corps finance bureau:

For carrying out the law of the People's Republic of China on tobacco tax is temporary byelaw ", will now "the regulation of some specific problems about tobacco tax" printed and distributed to you, and put forward the following to do a good job tobacco tax requirements, please comply with them.

All localities SHALL attach great importance to and CONSCIENTIously organize the implementation of the Provisional Regulations on Tobacco Tax, CONSCIENTIously carry out policy publicity for taxpayers and professional training for tax personnel, and ensure the correct implementation of the Provisional Regulations on TOBACCO TAX and the relevant provisions on taxation. Local tax authorities should find out the situation of tobacco production and purchase, understand the operation and management characteristics of taxpayers and the financial accounting system, and do a good job in tax source analysis and supervision.

Second, the original tobacco taxes on special agricultural products nationwide by the financial department of the local, local tax authorities should actively, linking to the financial department of understanding of tobacco tax tax sources, such as financial departments shall actively cooperate with support.

The local tax authorities at all levels shall, in strict accordance with the Law of the People's Republic of China on the Administration of Tax Collection and other relevant provisions, strengthen the administration of tax collection, perfect the system of tax return (the style of tax return shall be determined by each local area), and comprehensively standardize the administration of tobacco tax collection.

Annex: Provisions on certain specific issues concerning tobacco leaf tax

Attachments:

    Provisions on some specific issues concerning tobacco leaf tax

According to the tobacco tax is temporary byelaw "the People's Republic of China (hereinafter referred to as the regulations), the specific questions about the tobacco tax rules are as follows:

A, the regulations referred to in article 1 "unit" to buy tobacco, refers to in accordance with the provisions of the law of the People's Republic of China on tobacco monopoly "shall have the right to purchase tobacco leaf tobacco companies or their entrusted purchase tobacco units.

For THE TOBACCO LEAF CONFISCATED IN accordance WITH THE Tobacco Monopoly Law OF THE People's Republic of China, THE TOBACCO LEAF TAX shall be calculated and paid by the UNIT PURCHASING THE CONFISCATED tobacco leaf according to the purchase amount.

Three, referred to in article 2 of the regulations "dry leaf tobacco", including the listed in the list of air basks in smoke air basks in tobacco leaf and other drying not included in the name list of air basks in smoke tobacco.

The "PURCHASE AMOUNT" mentioned in ARTICLE 3 OF THE REGULATIONS INCLUDES THE PURCHASE price OF tobacco leaf PAID by the taxpayer to the seller of tobacco leaf and the extra-price subsidy. According to the principle of simplified procedures, convenient to collect the price subsidies to unite temporarily by the 10% of the price of the leaf tobacco purchasing tax included in the purchase amount. The formula for the acquisition amount is as follows:

Purchase amount = Purchase price × (1+10%)

Five, the regulations referred to in article 6 of the "leaf tobacco purchasing to the local competent tax authorities", refers to any leaf tobacco purchasing to local taxation bureau at the county level, or as specified by the tax bureau.

Six, referred to in article 7 of the regulations "on the day of tobacco leaf", refers to the taxpayer to tobacco sellers paid on the day of payment issued or acquired the credentials of the leaves.