On the adjustment of excise duty on cigarettes

On the adjustment of excise duty on cigarettes

Finance and Taxation [2015] No. 60
Provinces, autonomous regions, municipalities, separately listed cities (bureaus), State Administration of Taxation, Finance Bureau of Xinjiang Production and Construction Corps:
Approved by the State Council, will now adjust the cigarette excise tax policy issues notice as follows:
First, the wholesale segment cigarette ad valorem tax rate is increased from 5-11%, according to 0.005 yuan / support from the amount of tax to levy.
Second, taxpayers engaged in cigarette wholesale and retail business, shall be accounted for sales of the wholesale and retail sectors, the sales volume; not accounted wholesale and retail segment sales, sales volume, according to the total sales, sales of taxable wholesale consumption tax.
Third, the notice shall enter into force May 10, 2015. Prior to the relevant documents and of this notice in conflict, this Circular shall prevail.

State Administration of Taxation
May 7, 2015