According to the information of Lawyers.com, the tobacco tax of Guangshui Cigarette Factory is a local tax, and the income generally belongs to the county and township governments, which belongs to local fixed income. According to the "Provisional Regulations on Tobacco Tax in People's Republic of China (PRC)", the unit that buys tobacco in People's Republic of China (PRC) is the taxpayer of tobacco tax, and the taxpayer pays tobacco tax in accordance with the provisions of these regulations, and the tobacco tax is levied at a proportional rate of 20%.