The unit that purchases tobacco leaves in People's Republic of China (PRC) is the taxpayer of tobacco tax. Taxpayers of tobacco tax are limited to units, excluding individuals. The tobacco tax rate is 20%. And only sun-cured tobacco leaves and flue-cured tobacco leaves are collected, tobacco tax should be declared and paid to the competent tax authorities in the place where tobacco leaves are purchased.
Second, analyze the details
Tobacco tax is a tax levied according to the amount of tobacco purchased by taxpayers. The unit that purchases tobacco leaves in People's Republic of China (PRC) is the taxpayer of tobacco tax. Taxpayers should pay tobacco tax according to regulations. Tobacco leaves mentioned in the regulations refer to air-dried tobacco leaves and flue-cured tobacco leaves. The taxable amount of tobacco tax shall be calculated according to the quantity of tobacco purchased by taxpayers and the prescribed tax rate. The tobacco tax rate is 20%. Tobacco tax is collected by local tax authorities.
3. What is the main content of tobacco tax?
1. The taxpayer of tobacco tax is the unit engaged in tobacco purchase in People's Republic of China (PRC);
2. The tobacco tax collection link is the tobacco purchase link;
3. The tobacco tax rate is 20%;
4. The tax basis of tobacco tax is the amount of tobacco purchased;
5. The tobacco tax collection authority is the local tax authority. Collecting tobacco tax will not increase the burden on farmers. This is mainly because the original agricultural tax on tobacco specialty was paid by the tobacco purchasing company during the tobacco purchasing process. In addition, the tax rate of tobacco leaf tax is the same as the original agricultural tax of tobacco specialty, which is also 20%, and the tax rate has not changed. Therefore, tobacco tax will not increase the burden on farmers.