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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