The system of collecting tobacco consumption tax varies greatly from country to country. Within the European Union, there is no unified tax system for its member States, only the tax systems of all countries are required to be non-discriminatory. Generally speaking, tobacco tax collection system can be divided into two types: administrative collection and stamp duty. ：
Administrative expropriation system:
The system strictly controls the output of finished products of production units. Keep a "production account" every day, specific to each brand. The tax department will generally strictly check the production account records. Take the total output of one week, two weeks or one month as the basis for taxing manufacturers. If the products are allowed to be transferred from the factory to the approved finished goods warehouse before paying taxes, then the tax control must extend from the factory to the delivery point before putting them on the market. The tax department shall issue the tax payable to the manufacturer according to the tax payment cycle (monthly, semi-monthly, etc.). ); If the manufacturer holds a guarantee or guarantee, etc. ) issue tax payable to the manufacturer; If the manufacturer holds a letter of guarantee or guarantee, it can pay taxes after a certain period of time (tax credit period). Imported products are handled at import or bonded customs clearance points according to the same procedures and the same tax credit period.
Stamp system:
The tax stamp system is completely different from the administrative collection system. The government issues officially approved and specially designed tax stamps and sticks them on the packaging of tobacco products (cigarette cases, pipe bags, etc.). Tax stamps are tools for collecting taxes, and manufacturers must buy them. The manufacturer knows the tax payable immediately after the specified time (no guarantee or guarantee). The tax credit period under this system is usually longer than that under the administrative collection system, because the goods have not been produced at the beginning of the credit period. When adopting the tax stamp system, the tax authorities pay special attention to two points: all ex-factory products have tax stamps, and all goods in retail outlets are affixed with tax stamps.
To sum up, in 2023, the total industrial and commercial tax profit of China tobacco industry will be 1 446,5438+300 million yuan.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
second
VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.