There are many taxes in our country, so it is best for some enterprises to first understand what industry they are engaged in and which taxes they should pay when setting up, so as to avoid a lot of tax risks. Today, our tax agent firm will make a brief introduction to tobacco tax.
There are many taxes in our country, so it is best for some enterprises to first understand what industry they are engaged in and which taxes they should pay when setting up, so as to avoid a lot of tax risks. Today, our tax agent firm will make a brief introduction to tobacco tax.
Tobacco leaf tax is a tax levied based on the amount of tobacco leaf purchased by taxpayers.2006years4month28On Sunday, Interim Regulations of the People's Republic of China on Tobacco Leaf Tax (Decree of The State Council of the People's Republic of China No464Promulgate and go into effect. Units purchasing tobacco leaf within the territory of the People's Republic of China shall be taxpayers of tobacco leaf tax. Taxpayers shall pay tobacco leaf tax in accordance with the provisions of these Regulations. The term "tobacco leaf" as mentioned in the Regulations refers to drying tobacco leaf and curing tobacco leaf. The tax payable on tobacco leaf tax shall be calculated according to the amount of tobacco leaf purchased by the taxpayer and the prescribed tax rate. The tobacco leaf tax rate shall be proportional, and the tax rate shall be20%. The total price actually paid by the taxpayer for purchasing tobacco leaves includes the tobacco leaf purchase price and other subsidies paid by the taxpayer to the tobacco leaf production and sales units and individuals. Among them, the extra subsidies are uniformly based on the purchase price of tobacco leaves10%Calculate.
For example, a tobacco company went to a neighboring county to buy tobacco leaves.2020 years 11 month 9 Pay the tobacco purchase price by day 80 Ten thousand yuan, In addition, out-of-price subsidies were paid to tobacco farmers. The amount of tobacco leaf tax payable was:
Total price=Pay the price*(1+10%)=88wan
Tobacco tax=Total price*20%=88*20%=17.6wan
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