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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