Tobacco Leaf Tax Law of the People's Republic of China。 País/Territorio China Tipo de documento Legislación Fecha 2017 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 The Law shall enter into force on 1 July 2018. Resumen 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. Texto completo Chino Página web www.gov.cn Referencias - Legislación Revoca Interim Regulation of the People's Republic of China on Tobacco Leaf Tax. Legislación | China | 2006 Palabra clave: Productos agrícolas, Tasa/impuesto, Tabaco Fuente: FAO, FAOLEX