China tobacco tax is 80%, and the annual tax payment is about 1 trillion. On March 25th, 2024, the consumption tax rate of China's cigarette commercial wholesale link was raised from 5% to 1 1%, and the specific tax on each cigarette was 0.005 yuan, that is, the specific tax on each pack of cigarettes increased by 0. 1 yuan. The specific taxes are explained by the state. According to the situation in China, the taxes involved in the tobacco industry mainly include tobacco leaf tax, consumption tax, value-added tax, income tax, urban maintenance and construction tax, education surcharge and so on. Self-employed individuals must pay taxes when they register to open a shop. If the monthly business volume does not exceed 20 thousand, it shall be exempted from value-added tax and enterprise income tax, and no value-added tax ticket shall be issued. But in addition, we have to pay taxes and fees such as urban construction and maintenance fees, additional education fees, and embankment fees. However, as of March 25, 2024, self-employed individuals are fixed and the amount is very small, and generally they will withhold and pay taxes from the bound bank cards.