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