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