Where is the consumption tax on tobacco and alcohol levied?

If the tobacco and liquor factory wholesales the tobacco and liquor produced to the tobacco and liquor wholesale enterprise, then the tobacco and liquor factory only needs to pay a fixed tax of about 150 per box and 56% or 36% ad valorem consumption tax. If a tobacco and liquor (wholesale) sales enterprise sells the tobacco and liquor purchased from a tobacco and liquor factory to a retail unit, then the tobacco and liquor (wholesale) sales enterprise shall be subject to an ad valorem tax of 5%.

Legal analysisLost time pay is determined based on the victim's lost time and income. 3. Nursing fee: The nursing fee is determined according to the income status of the nursing staff, the number of nursing personnel, and the nursing period.

4. Transportation expenses: Transportation expenses are calculated based on the actual expenses incurred by the victim and his or her necessary escorts for medical treatment or hospital transfer. 5. Hospitalization meal subsidy:

The hospital meal subsidy may be determined with reference to the business trip meal subsidy standard for general staff of local state organs. 6. Nutrition expenses: Nutrition expenses are determined according to the victim's disability with reference to the opinions of medical institutions.

7. Disability compensation: Disability compensation shall be calculated for 20 years from the date of determination of disability according to the degree of the victim's loss of ability to work or the level of disability, and in accordance with the per capita disposable income of urban residents or the per capita net income of rural residents in the previous year at the location of the court where the lawsuit is filed. However, if the age is over 60 years old, the age shall be reduced by one year for each additional year; Those over the age of 75 are counted as five years.

Legal basisDecision of the Standing Committee of the National People's Congress on the Application of Provisional Regulations on Value-Added Tax, Consumption Tax, Business Tax and Other Taxes to Foreign-Invested Enterprises and Foreign Enterprises》 3. Where there are provisions in the law on the application of taxes other than value-added tax, consumption tax and business tax, to foreign-invested enterprises and foreign enterprises, the provisions of the law shall be followed; Where the law does not provide for it, it shall be implemented in accordance with the provisions of ***. The term "foreign-invested enterprises" as used in this decision refers to Sino-foreign joint ventures, Sino-foreign cooperative joint ventures and foreign-funded enterprises established within the territory of China. For the purposes of this Decision, the term "foreign enterprises" refers to foreign companies, enterprises and other economic organizations that have established institutions or places within the territory of China, engaged in production and business operations, and have income from the territory of China even though they have not established institutions or places.

This decision shall come into force on the date of promulgation.

Most of the consumption tax on tobacco and alcohol is levied in the production and sales link, but the cigarette is subject to an additional consumption tax in the wholesale link (tax rate of 5%)!

First, the front. Excise tax on cigarettes.

In which link is it levied:

1. The cigarette factory will wholesale the cigarettes produced to the tobacco wholesale enterprise, and the cigarette factory only needs to pay a fixed tax of 150 yuan per box and 56% or 36% ad valorem consumption tax;

2. Tobacco wholesale sales enterprises will sell the cigarettes purchased from tobacco factories to retail units, and tobacco wholesale sales enterprises shall levy another 5% ad valorem tax;

3. Tobacco wholesale sales enterprises do not need to be taxed if they sell cigarettes to other tobacco wholesale sales enterprises.

2. Analysis. At present, the object of cigarette excise tax is all cigarette products with tobacco as raw material, which are mainly divided into Class A cigarettes, Class B cigarettes and cigar cigarettes.

and four kinds of tobacco, and there are certain differences in the corresponding tax rate standards. For standard cigarettes**, excluding VAT, Class A cigarettes above 70 yuan are subject to consumption tax at 56% of the ad valorem tax. For Class B cigarettes with a standard bar of less than 70 yuan, it will be levied at 36% of the ad valorem tax.

For various specifications and models of cigars, the ad valorem tax rate standard is one cigarette. However, for bulk cigarettes produced from tobacco leaves but not rolled, they also fall under the scope of cigarette excise tax, and the specific tax rate standard is not yet available.

3. Relevant French.

Article 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Consumption Tax Policy on Tobacco Products adjusts the tax calculation method of cigarette consumption tax and the tax calculation method of cigarette consumption tax.

The method has been adjusted to implement the compound tax calculation method of calculating the tax payable by combining the ad valorem fixed amount and the ad valorem fixed rate.

4. The formula for calculating the tax payable on cigarettes.

Taxable sales quantity Fixed tax rate + sales volume Proportional tax rate.

All units and individuals that produce, entrust processing, or import cigarettes within the territory of the People's Republic of China shall pay consumption tax on specific quantities and rates in accordance with the provisions of this Circular.

Legal analysis: Tobacco excise tax refers to an ad valorem tax levied on cigarette wholesale at a rate of 11%. That is, units and individuals engaged in the wholesale business of cigarettes within the territory of the People's Republic of China, all brands and specifications of cigarettes sold in wholesale shall pay the consumption tax at the wholesale rate of 11% according to the sales amount of wholesale cigarettes (excluding VAT).

Legal basis

Provisional Regulations of the People's Republic of China on Value-Added Tax

Article 2 Tobacco is a sale of goods, and the value-added tax rate is 17%;

Consumption tax: According to the Finance and Taxation 2015 No. 60 document, that is, the Notice of the State Administration of Taxation on Adjusting the Consumption Tax on Cigarettes, the tax rates for all types of tobacco are:

Class A cigarettes (with an allocation price of 70 yuan or above): the tax rate is 56%, and an additional yuan is collected and levied in the production process;

Category B rolls up vertical cigarettes (allocation price less than 70 yuan): the tax rate is 36%, and another yuan is collected and levied in the production process;

Commercial Zhengda wholesale: the tax rate is 11%, and the additional yuan is collected and levied in the wholesale link;

Cigars: 36% tax rate, levied at the production stage;

Tobacco: 30% tax rate, levied at the production stage.

1. Where is the consumption tax on cigarettes levied?(1) If the cigarette factory wholesales the cigarettes produced to the tobacco wholesale enterprise, then the cigarette factory only needs to pay a fixed tax of 150 per box and 56% or 36% ad valorem consumption tax.

2) If a tobacco (wholesale) sales enterprise sells the cigarettes purchased from a tobacco factory to a retail unit, then the tobacco (wholesale) sales enterprise shall be subject to an ad valorem tax of 5%.

3) If a tobacco (wholesale) sales enterprise sells cigarettes to other tobacco (wholesale) sales enterprises, it is not required to levy Zen tax.

2. Scope of individual income tax collection(1) Income from wages and salaries;

2) Income from the production and operation of individual industrial and commercial households;

3) Income from contracted or leased operations of enterprises and institutions;

4) Income from remuneration for labor services;

5) Income from author's remuneration;

(vi) Income from royalties;

7) Income from interest, dividends and bonuses;

8) Income from the lease of property;

9) Income from the transfer of property;

10) Incidental gains;

(11) Other income determined to be taxed by the financial department.

3. What is the excise tax rate for cigarettes?According to the relevant provisions of the Notice on Adjusting the VAT Rate issued by the Ministry of Finance and the State Administration of Taxation in 2018, the VAT rate is 16%. According to Article 2 of the Provisional Regulations of the People's Republic of China on Value Added Tax, tobacco is a sale of goods.

According to the Notice of the State Administration of Taxation on Adjusting the Consumption Tax on Cigarettes, the consumption tax on tobacco consists of two parts, namely ad valorem tax and ad valorem tax.

1) Ad valorem tax: In the production process, 56% of Class A cigarettes, 36% of Class B cigarettes, 36% of cigar cigarettes, and 30% of tobacco shreds. In the wholesale sector, an ad valorem consumption tax is levied at a rate of 11% on all cigarettes.

2) Specific consumption tax: The production link levies a consumption tax of yuan on all cigarettes; In the wholesale sector, a consumption tax of RMB is levied on all cigarettes.

The above is to give you a detailed introduction to the relevant knowledge of which part of the consumption tax on cigarettes is levied, according to the relevant knowledge, smoking is still very harmful to our health, and now many people are also beginning to quit smoking.

The consumption tax rate depends on the type of consumer goods, and the tax rate varies from consumer product to consumer product.

Cigarettes: a fixed tax rate of 150 yuan per standard box (50,000 cigarettes); The tax rate for cigarettes with standard strips (200 sticks) allocated ** is 45% for more than 50 yuan, and 30% for cigarettes less than 50 yuan; 25% tax rate on cigar smoke; Other imported cigarettes and handmade cigarettes are subject to a 45% tax rate; Tobacco is 30%. Wine & Alcohol:

20% of grain liquor and potato liquor, 500 ml of yuan jin or yuan; rice wine 240 yuan ton; Beer: 250 yuan per ton of ex-factory ** (including packaging and packaging deposit) more than 3,000 yuan (including 3,000 yuan, excluding VAT); if it is less than 3,000 yuan per ton, 220 yuan; self-made in the entertainment and catering industries, 250 yuan per ton; Other wines 10%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 29 No unit or individual shall carry out tax collection activities except for the tax authorities, tax personnel and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations.

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes. When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse.

If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the withholding and collection fees in accordance with the provisions of the sales regulations.

Article 31 Taxpayers and withholding agents shall pay or release taxes in accordance with the provisions of laws and administrative regulations or within the time limit determined by the tax authorities in accordance with the provisions of laws and administrative regulations. If a taxpayer is unable to pay the tax on time due to special difficulties, the payment of the tax may be deferred with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region or municipality directly under the Central Government, but the maximum shall not exceed three months.

Baijuxiang liquor pays the tax on the macro roll fee in the production process. Consumption tax is a general term for various taxes levied on the turnover of consumer goods, and is a tax levied on consumer goods, and the tax payment links of consumption tax include production, import, retail, and wholesale.

Liquor is subject to excise tax at the production stage. Consumption tax is a general term for various taxes levied on the turnover of consumer goods, and is a tax levied on consumer goods.

Provisional Regulations of the People's Republic of China on Consumption Tax

Article 4. Taxable consumer goods produced by taxpayers are taxed at the time of sale. If a taxpayer answers that the taxable consumer goods produced for their own use are used in the continuous production of taxable consumer goods, they shall not pay taxes;

If it is used for other purposes, it shall be taxed when it is transferred for use.

Unless the entrusted party is an individual, the entrusted party shall collect and pay the tax at the time of delivery to the entrusting party. If the entrusting party uses the taxable consumer goods for continuous production of taxable consumer goods, the tax paid shall be deducted according to the regulations.

Imported taxable consumer goods are taxed at the time of import declaration.