What is the tobacco tax rate?

Legal analysis: Last year, the tobacco tax rate was 20%. Tobacco tax is a tax levied on the purchase of tobacco leaves according to the purchase amount in China. The scope of tobacco tax collection includes air-dried tobacco leaves and flue-cured tobacco leaves. The tax basis of tobacco tax is the purchase amount of tobacco purchased by taxpayers, including the purchase price and out-of-price subsidies paid by taxpayers to tobacco sellers. Tax basis: actual total payment = purchase price ×( 1+ 10%), and 10% is extra-price subsidy. Calculation of tax payable: tobacco yield tax payable = actual total payment ×20%= tobacco purchase price × 1. 1×20%. Collection management: tax payment place: the competent tax authorities in the acquisition place declare tax payment. Tax payment time: the day when the taxpayer buys tobacco leaves. Declaration period: from the end of the month when the tax obligation occurs/within 0/5 days of kloc.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension of tax collection, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.