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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Repealed by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