Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
Matters needing attention of taxpayers
1. Taxpayers are responsible for the authenticity and legality of the submitted materials.
2. The document form can be downloaded from the "Download Center" column of the website of the tax bureau or collected at the tax service hall.
3. The tax authorities provide the service of "running at most once". Taxpayers only need to go to the tax authorities once at most on the premise that the information is complete and the legal acceptance conditions are met.
4. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.
5. The duty to pay tobacco tax occurs on the day when taxpayers buy tobacco leaves.
6. Tobacco tax is levied on a monthly basis, and taxpayers should declare and pay tax within 15 days from the end of the month in which the tax obligation occurs.
7. The tax basis of tobacco tax is the total price actually paid by taxpayers to buy tobacco leaves, including the purchase price of tobacco leaves paid by taxpayers to tobacco production and sales units and individuals and the extra-price subsidies. Among them, the out-of-price subsidy is uniformly calculated at 10% of the tobacco purchase price.
8. Taxpayers of tobacco tax should report the information of property and behavior tax sources when reporting.
9. According to the taxpayer identification number and the taxpayer's current effective tax source detailed information, the tax authorities automatically generate the Property and Behavior Tax Declaration Form and the Property and Behavior Tax Reduction and Exemption Detailed Declaration Form.
Legal basis:
Article 25 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
People's Republic of China (PRC) Tobacco Tax Law Article 1 Within the territory of People's Republic of China (PRC), the unit that purchases tobacco according to the provisions of the People's Republic of China (PRC) Tobacco Monopoly Law is the taxpayer of tobacco tax. Taxpayers shall pay tobacco tax in accordance with the provisions of this law.