Cigarette equipment standard

Class A cigarettes-56% Class A cigarettes refer to cigarettes whose transfer price per standard (200 cigarettes, the same below) is above 70 yuan (excluding VAT) (including 70 yuan); 2. Class B cigarettes-36% Class B cigarettes refer to cigarettes with the transfer price below 70 yuan (excluding VAT) per standard (200 cigarettes, the same below); 3.

2. The collection scope of cigars includes cigars of various specifications and models.

3, 4, cut tobacco-30% cut tobacco refers to tobacco products that are cut into filaments, granules, flakes, powder or other shapes, and then added with auxiliary materials, fermented and stored, and sold and smoked without rolling.

4. The collection scope of cut tobacco includes bulk cigarettes processed and produced from tobacco leaves, such as pipe tobacco, Mohe tobacco, tobacco powder, hookah, yellow and red cut tobacco, etc.

5. With the approval of the State Council, the issue of adjusting cigarette consumption tax policy is hereby notified as follows: 1. The ad valorem tax rate of cigarette wholesale will be increased from 5% to 1 1%, and specific tax will be levied at the rate of 0.005 yuan per cigarette.

6, two, taxpayers engaged in cigarette wholesale and retail business, should be accounted for separately in the wholesale and retail sales; If the sales and quantity of wholesale and retail links are not accounted for separately, the consumption tax on wholesale links shall be levied according to the total sales and quantity.