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财政部、国家税务总局文件通知:经国务院批准,调整卷烟产品消费税政策。现将有关问题通知如下: 一、调整卷烟消费税税率 卷烟消费税税率由《中华人民共和国消费税暂行条例》规定的比例税率调整为定额税率和比例税率。税率具体调整如下: (一)定额税率:每标准箱(50000支,下同)150元。
Notice of Ministry of Finance and State Administration of Taxation: With the approval of the State Council, adjust the consumption tax policy of cigarette products. The relevant issues are hereby notified as follows: I. Adjusting the Cigarette Consumption Tax Rate The Cigarette Consumption Tax rate is adjusted from the proportional tax rate stipulated in the “Interim Regulations of the Consumption Tax of the People’s Republic of China” to the fixed tax rate and the proportional tax rate. Specific adjustments to the tax rate are as follows: (a) The fixed tax rate: 150 yuan per TEU (50,000, the same below).