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Record · chinatax ACC. 900063387

Notice of the Ministry of Finance and the State Administration of Taxation on Clarifying the Tax Base for Tobacco Leaf Tax

财政部税务总局关于明确烟叶税计税依据的通知

Issuer
Date
2018-06-29
Instrument
notice
Cited by
0
This document clarifies that the total price actually paid by taxpayers for purchasing tobacco leaves includes the purchase price and a price subsidy, with the subsidy uniformly calculated at 10% of the purchase price, to ensure effective implementation of the Tobacco Leaf Tax Law.
Full text · 原文 221 字
各省、自治区、直辖市、计划单列市财政厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局:<br> 为保证《中华人民共和国烟叶税法》有效实施,经国务院同意,现就烟叶税计税依据通知如下:<br> 纳税人收购烟叶实际支付的价款总额包括纳税人支付给烟叶生产销售单位和个人的烟叶收购价款和价外补贴。其中,价外补贴统一按烟叶收购价款的10%计算。<br> 财政部 税务总局<br> 2018年6月29日<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考