Interim Regulation of the People's Republic of China on Tobacco Leaf Tax. Country/Territory China Document type Regulation Date 2006 Source FAO, FAOLEX Subject Agricultural & rural development, Cultivated plants Keyword Agricultural commodities Tax/levy Tobacco Geographical area Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific Entry into force notes This Regulation entered into force on 28 April 2006. Abstract The Interim Regulations consist of 10 articles. An entity that engages in the purchase of tobacco leaves shall be a taxpayer of the tobacco leaf tax, which shall pay the tobacco leaf tax in the light of these Regulations. The term "tobacco leaves" mentioned in the Regulations means aired tobacco leaves and baked tobacco leaves. The tobacco leaf tax payable shall be calculated on the ground of the sum as generated from tobacco leaf purchases conducted by taxpayers as well as the tax rate prescribed in Article 4 of the Regulations. It is also prescribed that the adjustment for tobacco tax shall be decided by the State Council. Full text Chinese Website www.gov.cn References - Legislation Repealed by Tobacco Leaf Tax Law of the People's Republic of China。 Legislation | China | 2017 Keyword: Agricultural commodities, Tax/levy, Tobacco Source: FAO, FAOLEX