Tobacco Leaf Tax Law of the People's Republic of China。 Pays/Territoire Chine Type du document Législation Date 2017 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 The Law shall enter into force on 1 July 2018. Résumé 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. Texte intégral Chinois Site web www.gov.cn Références - Législation Abroge Interim Regulation of the People's Republic of China on Tobacco Leaf Tax. Législation | Chine | 2006 Mot clé: Produits agricoles, Taxe/impôt, Tabac Source: FAO, FAOLEX