Important reminder: import or production of electronic cigarettes will levy 36%of consumption ta
- Author:sofreight.com
- Release Date:2022-10-27
The official website of the Ministry of Finance issued an announcement on the consumption tax of electronic cigarettes and implemented it on November 1.
Announcement on levying consumption tax on electronic cigarettes
The General Administration of Taxation of the General Administration of Finance of the Ministry of Finance announced No. 33, 2022
In order to improve the consumption tax system, maintain fairness and unity of tax system, and better play the role of consumption tax to guide health consumption, the issues related to the consumption tax levied on electronic cigarettes are as follows:
1. About taxation and taxation objects
The electronic cigarette is included in the scope of consumption tax collection, and electronic cigarettes are added to the smoke tax.
Electronic cigarettes refer to electronic transmission systems used to produce gas -solid -solids for people, including electronic cigarette products sold by cigarette bombs, smoke and smoke and smoke and smoke. Smoke bomb refers to an electronic cigarette component containing atomized. Smoke utensils refer to an electronic device that treats atomization as an inhaled gas solution.
The e -cigarette entry tax is available and the name of the product is attached.
2. About taxpayers
Units and individuals who produce (imported) and wholesale electronic cigarettes in the People's Republic of China are consumer taxpayers.
The taxpayer of the electronic cigarette production link refers to an enterprise obtaining a license to obtain a tobacco monopoly manufacturer and obtains or is permitted to use other people's electronic cigarette products registered trademarks (hereinafter referred to as holding a trademark). Those who produce electronic cigarettes through pro -processing methods shall pay the consumption tax of enterprises holding trademarks. The taxpayer of the electronic cigarette wholesale is a company that obtains a tobacco monopoly wholesale enterprise permit and operates an electronic cigarette wholesale business. Taxpayers in the import of electronic cigarettes refer to the unit and individual of imported electronic cigarettes.
3. About the applicable tax rate
Electronic cigarettes are calculated to calculate taxes from the price rate. The tax rate of the production (import) link is 36%, and the tax rate of the wholesale link is 11%.
Fourth, about taxation price
If the taxpayer produces and wholesale electronic cigarettes shall be calculated based on the sales of production and wholesale electronic cigarettes. The taxpayer of the electronic cigarette production section sells electronic cigarettes by selling agencies, and the sales of sales to electronic cigarette wholesale enterprises are calculated in accordance with the dealer (agent) sales. If the taxpayer imports electronic cigarettes, taxation is calculated at the composition tax price.
If the taxpayer of the electronic cigarette production session is engaged in the processing of electronic cigarette agency, it shall separate the sales of trademark electronic cigarettes and the sales of agency processing electronic cigarettes; if they are not separated, they will pay the consumption tax.
5. About entry and export policies
The taxpayer exports electronic cigarettes and is suitable for export refund (exemption) tax policies.
The electronic cigarettes are listed to the border people's imported goods, and the tax exemption list is not available and taxed according to chapters.
In addition to the above provisions, the consumption tax collection of individuals carrying or sending entry electronic cigarettes shall be implemented in accordance with relevant provisions of the State Council. Other matters of the electronic cigarette consumption tax shall be implemented in accordance with the Provisional Regulations of the People's Republic of China and the Implementation Rules for the Implementation of the Interim Regulations on the People's Republic of China.
This announcement will be implemented from November 1, 2022.
Special announcement.
Attachment: Electronic cigarette entry tax is ranked and product names and product names
The General Administration of Taxation of the General Administration of Customs of the Ministry of Finance
October 2, 2022
Announcement on levying consumption tax on electronic cigarettes
The General Administration of Taxation of the General Administration of Finance of the Ministry of Finance announced No. 33, 2022
In order to improve the consumption tax system, maintain fairness and unity of tax system, and better play the role of consumption tax to guide health consumption, the issues related to the consumption tax levied on electronic cigarettes are as follows:
1. About taxation and taxation objects
The electronic cigarette is included in the scope of consumption tax collection, and electronic cigarettes are added to the smoke tax.
Electronic cigarettes refer to electronic transmission systems used to produce gas -solid -solids for people, including electronic cigarette products sold by cigarette bombs, smoke and smoke and smoke and smoke. Smoke bomb refers to an electronic cigarette component containing atomized. Smoke utensils refer to an electronic device that treats atomization as an inhaled gas solution.
The e -cigarette entry tax is available and the name of the product is attached.
2. About taxpayers
Units and individuals who produce (imported) and wholesale electronic cigarettes in the People's Republic of China are consumer taxpayers.
The taxpayer of the electronic cigarette production link refers to an enterprise obtaining a license to obtain a tobacco monopoly manufacturer and obtains or is permitted to use other people's electronic cigarette products registered trademarks (hereinafter referred to as holding a trademark). Those who produce electronic cigarettes through pro -processing methods shall pay the consumption tax of enterprises holding trademarks. The taxpayer of the electronic cigarette wholesale is a company that obtains a tobacco monopoly wholesale enterprise permit and operates an electronic cigarette wholesale business. Taxpayers in the import of electronic cigarettes refer to the unit and individual of imported electronic cigarettes.
3. About the applicable tax rate
Electronic cigarettes are calculated to calculate taxes from the price rate. The tax rate of the production (import) link is 36%, and the tax rate of the wholesale link is 11%.
Fourth, about taxation price
If the taxpayer produces and wholesale electronic cigarettes shall be calculated based on the sales of production and wholesale electronic cigarettes. The taxpayer of the electronic cigarette production section sells electronic cigarettes by selling agencies, and the sales of sales to electronic cigarette wholesale enterprises are calculated in accordance with the dealer (agent) sales. If the taxpayer imports electronic cigarettes, taxation is calculated at the composition tax price.
If the taxpayer of the electronic cigarette production session is engaged in the processing of electronic cigarette agency, it shall separate the sales of trademark electronic cigarettes and the sales of agency processing electronic cigarettes; if they are not separated, they will pay the consumption tax.
5. About entry and export policies
The taxpayer exports electronic cigarettes and is suitable for export refund (exemption) tax policies.
The electronic cigarettes are listed to the border people's imported goods, and the tax exemption list is not available and taxed according to chapters.
In addition to the above provisions, the consumption tax collection of individuals carrying or sending entry electronic cigarettes shall be implemented in accordance with relevant provisions of the State Council. Other matters of the electronic cigarette consumption tax shall be implemented in accordance with the Provisional Regulations of the People's Republic of China and the Implementation Rules for the Implementation of the Interim Regulations on the People's Republic of China.
This announcement will be implemented from November 1, 2022.
Special announcement.
Attachment: Electronic cigarette entry tax is ranked and product names and product names
The General Administration of Taxation of the General Administration of Customs of the Ministry of Finance
October 2, 2022