China News Service, October 25. According to the website of the Ministry of Finance on the 25th, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation recently issued the "Announcement on the Collection of Consumption Tax on Electronic Cigarettes".
The "Announcement" shows that e-cigarettes will be included in the scope of consumption tax collection, and e-cigarettes will be added under the tobacco tax item.
Electronic cigarettes are subject to ad valorem pricing to calculate tax.
The tax rate for the production (import) link is 36%, and the tax rate for the wholesale link is 11%.
Taxpayers exporting electronic cigarettes are subject to the export tax rebate (exemption) policy.
Add e-cigarettes to the list of non-tax-exempt imported goods in the border-cigar market and tax them according to regulations.
(Zhongxin Finance)