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

Pays/Territoire
Chine
Type du document
Règlement
Date
2006
Source
FAO, FAOLEX
Sujet
Agriculture et développement rural, Plantes cultivées
Mot clé
Produits agricoles Taxe/impôt Tabac
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Asie Orientale, Pacifique Nord, Pacifique Nord Occidental
Entry into force notes
This Regulation entered into force on 28 April 2006.
Résumé

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.

Texte intégral
Chinois
Site web
www.gov.cn

Références - Législation

Abrogé par

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

Législation | Chine | 2017

Mot clé: Produits agricoles, Taxe/impôt, Tabac

Source: FAO, FAOLEX