In addition to tobacco tax, tobacco companies also need to pay other taxes, including corporate income tax, value-added tax and consumption tax. Among them, enterprise income tax is one of the important taxes that tobacco companies need to pay, and its calculation method is enterprise income tax = taxable income x tax rate. According to the tax law of China, the corporate income tax rate is about 25%. In addition, tobacco companies also need to pay value-added tax and consumption tax, the calculation method is value-added tax = output tax-input tax, consumption tax = sales x consumption tax rate. The tax authorities are responsible for the administration of tax collection. The tax authorities are responsible for collecting and managing various taxes, including value-added tax, consumption tax and enterprise income tax. In order to strengthen the tax collection and management and ensure the national tax revenue, the China Municipal Government has formulated a series of tax laws and regulations, including the Law on the Administration of Tax Collection in People's Republic of China (PRC), the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and the Provisional Regulations on Consumption Tax in People's Republic of China (PRC).
To sum up, the taxes and fees that tobacco companies need to pay include tobacco tax, enterprise income tax, value-added tax and consumption tax. The tax authorities are responsible for the collection and management of these taxes. Relevant laws and regulations include People's Republic of China (PRC) Tax Collection and Management Law, People's Republic of China (PRC) Provisional Regulations on Value-added Tax and People's Republic of China (PRC) Provisional Regulations on Consumption Tax.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
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Tobacco belongs to the sales of goods, and the VAT rate is 16%.