The reporter learned from the Ministry of Finance on the 25th that the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly announced that, in order to improve the consumption tax system, maintain the fairness and unity of the tax system, and better play the role of consumption tax in guiding healthy consumption, since November 1, 2022, electronic cigarettes will be included in the scope of consumption tax collection, and electronic cigarettes will be added under the tobacco tax. The announcement clearly stated that units and individuals that produce (import) and wholesale electronic cigarettes within the territory of the People's Republic of China are taxpayers of consumption tax. Electronic cigarettes are taxed according to the fixed price. The tax rate of the production (import) link is 36%, and the tax rate of the wholesale link is 11%. The announcement said that taxpayers who produce or wholesale electronic cigarettes shall pay tax according to the sales volume of the production or wholesale electronic cigarettes. If taxpayers in the production process of electronic cigarettes sell electronic cigarettes on a commission basis, the tax shall be calculated according to the sales volume of dealers (agents) sold to electronic cigarette wholesale enterprises. Taxpayers who import electronic cigarettes shall calculate and pay tax according to the constituent taxable price. If taxpayers engaged in the processing business of electronic cigarettes in the production process of electronic cigarettes, the sales of electronic cigarettes with trademarks and the sales of electronic cigarettes processed on behalf of others shall be accounted for separately; If they are not accounted separately, the consumption tax shall be paid together. (Liu Xinshe)
Edit：Yi Bing Responsible editor：Wei Li Bin
Source：XinhuaNet
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