Tobacco Leaf Tax Law of the People's Republic of China。 Country/Territory China Document type Legislation Date 2017 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 The Law shall enter into force on 1 July 2018. Abstract The Law consists of 10 Articles. An entity that engages in the purchase of tobacco leaves in accordance with the Tobacco Monopoly Law shall be a taxpayer of the tobacco leaf tax. The tobacco leaf tax payable shall be calculated on the basis of the total amount actually paid by the taxpayer to buy tobacco leaves. Article 4 of the Law provide for the tax rate. Full text Chinese Website www.gov.cn References - Legislation Repeals Interim Regulation of the People's Republic of China on Tobacco Leaf Tax. Legislation | China | 2006 Keyword: Agricultural commodities, Tax/levy, Tobacco Source: FAO, FAOLEX