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Interim Regulation of the People's Republic of China on Tobacco Leaf Tax.

País/Territorio
China
Tipo de documento
Reglamento
Fecha
2006
Fuente
FAO, FAOLEX
Materia
Agricultura y desarrollo rural, Cultivos
Palabra clave
Productos agrícolas Tasa/impuesto Tabaco
Área geográphica
Asia, Asia y Pacifico, Mares del Asia Oriental, Asia Oriental, Pacífico Norte, Pacífico Nordoeste
Entry into force notes
This Regulation entered into force on 28 April 2006.
Resumen

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.

Texto completo
Chino
Página web
www.gov.cn

Referencias - Legislación

Revocado por

Tobacco Leaf Tax Law of the People's Republic of China。

Legislación | China | 2017

Palabra clave: Productos agrícolas, Tasa/impuesto, Tabaco

Fuente: FAO, FAOLEX