Cigarette Excise Tax Rates Approved For The Collection And Management Of Information Approaches

Original Language Title: 卷烟消费税计税价格信息采集和核定管理办法

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201203/20120300362026.shtml

Cigarette excise tax rates approved for the collection and management of information approaches

    (October 27, 2011, the State administration of taxation promulgated as of January 1, 2012, 26th), first under the People's Republic of China Law on tax collection and management and the People's Republic of China interim regulations on excise tax and the People's Republic of China interim regulations on excise tax provisions of the implementing rules, these measures are formulated.

Second cigarette price information collection in the range of People's Republic of China sold in all grades, specifications of the cigarettes.

    Cigarette excise taxes lowest price tax (hereinafter referred to as the tax price) approved scope for cigarette manufacturing enterprises in production sales of all brands, specifications of the cigarettes.

    Third cigarette price information collected includes: cigarette brand specifications, type of cigarette, cigarette packaging product code, sales volume, sales prices and sales, and other related information.

    Fourth cigarette wholesale enterprises cigarette price in the local competent tax authorities are responsible for information collection and assessment.

    The fifth section of the cigarette wholesale business month sales list (hereinafter referred to as the list, see annex), for cigarette wholesalers pay consumption tax (hereinafter referred to as tax declaration) documents attached, filled in by the cigarette wholesale enterprise by month, monthly tax return together with the competent tax authority.

    Of the Sixth Schedule of the annual sales of cigarette manufacturers (hereinafter referred to as the list, see annex), filled in by the cigarette manufacturers in January of the following year, at the time of completing the monthly tax return together to the competent tax authority. The seventh section of the list and the list after review by the competent tax authorities, within 10 working days after the end of the reporting period escalation to the provinces (autonomous regions, municipalities, separately listed cities) the State administration of taxation (hereinafter referred to as provincial State Taxation Bureau).

    Provincial State administration of taxation should be made before the 15th of the next month, reported to the State administration of taxation.

Article the new cigarette brand, new specifications information, approved by the State Tobacco Monopoly Bureau in new brands, new specifications of cigarette sales prices for the month, cigarette brands, categories, specifications of cigarette packaging product bar codes, transfer prices, wholesale price and the proposed taxable value information, such as the State administration of taxation.

    Cigarette production enterprises in new brands, new specifications of cigarette sales for the month will be the information submitted to the competent tax authorities.

Nineth article herein alleged cigarette packaging product code according to the following criteria: it

(A) standard (200 PCs) cigarette packaging, packaging cigarette product identification code;

    (B) the non-standard package piece of cigarette, cigarette packages a real product identification code. Tenth tax cigarette wholesale price by the State administration of taxation on the part of the sales price less cigarettes wholesale margin wholesale link approved and published.

Approved for the taxable value is:

    Wholesale price of certain grades, and specifications of cigarette tax = link price x (1-apply wholesale gross margin) 11th cigarette wholesale link sales price, according to the tax authorities collect all cigarette wholesale enterprises in the price collection period, sales of the brand, specifications, quantity of cigarettes, sales-weighted average calculation.

    Calculated as: (formula here see original)

12th cigarette wholesale gross margin of specific criteria as follows:

(A) transfer price class of smoke over 146.15 34%;

(B) other type of tobacco 29%;

(Iii) class II cigarettes 25%;

(D) three types of tobacco 25%;

(E) four types of tobacco 20%;

(F) five categories of smoke 15%.

    Cigarette wholesale, adjusted gross margin, released separately by the State administration of taxation.

13th approved tax price of cigarettes, the following happens, taxable value approved by the State administration of taxation will be back:

(A) the adjustment of cigarette price;

(B) cigarette wholesale gross margin adjusted;

    (C) through the list collection of cigarette sales price after deduction of cigarette wholesale margin wholesale link, average selling prices of cigarettes for 6 consecutive months above the taxable value approved by the State administration of taxation has 10%, and there is no justifiable reason.

14th time limit approved by the taxable value are as follows:

(A) the specifications of new brands, new cigarettes, Bureau of the State administration of taxation to the State tobacco monopoly received information about 8 months or information collection month 6 months after the expiration of the approved and published.

(B) approved cigarette tax prices: 1. industry-wide cigarette prices or adjusted gross profit margins, submitted by the State Tobacco Monopoly Bureau to the State administration of taxation to readjust tax price.

Price of State administration of taxation on adjusting the tax receipt of the application file and approved within 1 month after release; 2. adjustment of individual grades, specifications, prices, the cigarette manufacturer to the competent tax authorities to make a taxable value of approved applications, the competent tax authorities to escalate to the State administration of taxation.

Price of State administration of taxation on adjusting the tax receipt of the application file and approved within 1 month after release;

    3. higher than the taxable value for 6 consecutive months, by the relevant provincial State Taxation Bureau of verification, without justifiable reason, state tax Bureau of the State administration of taxation in the province received within 1 month after verification of documents approved and published.

15th has not been approved by the State administration of taxation, tax price of new cigarette, new specifications and production enterprise should transfer pricing tax on cigarettes.

    Has been approved by the State administration of taxation, tax cigarette prices, producing the actual selling price is higher than the taxable value, determined according to the actual sale price applicable tax rate calculates the tax payable and tax return; the actual sales price is less than the taxable value, taxable value determining the applicable tax rate and calculates the tax payable and tax return.

    16th section for 6 months to the State administration of taxation shall submit the information material not complying with the provisions of the new cigarette, new specifications, the State administration of taxation will be collected according to the list of actual sales prices for most low-end wholesale gross margin approved tax.

    17th cigarette wholesale Enterprise establishment false wholesale links sale price information, the competent tax authority in accordance with the People's Republic of China deal with the relevant provisions of the tax collection and management law.

    18th cigarette manufacturers apply the other grades, specifications of cigarette tax approved prices, resulting in less excise taxes of enterprises by the competent tax authorities of new brands, new size cigarette cigarette manufacturing enterprises based on launch date of taxable income, recover less excise tax, and in accordance with the People's Republic of China deal with the relevant provisions of the tax collection and management law.

    19th, according to the State Tobacco Monopoly Bureau, State administration of taxation on record information and the list, to establish a unified national repository of cigarettes, record the grade specifications information on cigarette prices.

20th the following terms shall have the meanings herein:

"Cigarette brand specifications" means approved by the State Tobacco Monopoly Bureau cigarettes trademark grade specifications.

"The cigarette category" refers to the State Tobacco Monopoly Bureau divided the cigarette category, one cigarette, two cigarettes, three cigarettes, cigarette and five cigarettes in four categories.

A cigarette: refers to each standard (200, the same below) transfer price over 100 cigarettes.

Class II cigarettes: refers to each standard transfer price 70 Yuan and 100 Yuan of age of cigarettes.

Three types of cigarettes: refers to each standard transfer price over 30 articles of less than 70 cigarettes.

Four types of cigarettes: refers to each standard transfer price 16.5 Yuan and 30 of age of cigarettes.

Five types of cigarettes: refers to each standard transfer price of less than 16.5 cigarettes.

"Cigarettes packed bar" refers to the approved and issued by the State Tobacco Monopoly Bureau, in line with the national standard of the article 13 package cigarette logos code and non-standard packaging (for example, flat boxes) tobacco packaging product identification code.

"The new brand cigarettes", refers to the State administration for industry and Commerce Trademark Office registered trademark of new brands, and has not been approved by the State administration of taxation, tax cigarette prices.

"The new specifications of cigarette", refers to the May 1, 2009 after adjusting for cigarette consumption tax policy, name, product type, and the box of cigarette packaging, packaging counts mainly when information changes, must apply as a new product again for new cigarette cigarette product bar codes.

"The transfer prices of cigarettes", refers to cigarette manufacturers to sell to commercial enterprises cigarette prices, excluding value added tax.

    Prices in these measures, sales do not include sales tax. 21st article this way come into force on January 1, 2012.

    January 23, 2003, released by the State administration of taxation of the cigarette consumption tax taxable value information collection and management of authorized (the State administration of taxation, 5th) repealed simultaneously.

Appendix: tables 1. cigarette wholesale business monthly sales details and instructions

2. cigarette wholesale business monthly sales summary of details and instructions

Table 3. cigarette manufacturing enterprises annual sales sheet and instructions

    4. cigarette manufacturing enterprises annual sales summary of details and instructions

Appendix 1: cigarette wholesale business month sales list
Filling unit: Member: unit: million, Yuan, Yuan/article (200)
┌───────┬───────┬─────┬─────┬─────┬─────┬─────┬─────┐
Cigarette packaging │ │ │ │ cigarette cigarette brand specifications category cigarette type │ price │ sales │ sales │ comments │
│    品条码    │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│      1       │      2       │    3     │    4     │    5     │    6     │    7     │    8     │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
├───────┼───────┼─────┼─────┼─────┼─────┼─────┼─────┤
│              │              │          │          │          │          │          │          │
    └───────┴───────┴─────┴─────┴─────┴─────┴─────┴─────┘
    Cigarette wholesale business month sales list instructions
    1. This table by wholesale business taxpayers of consumption tax return as the cigarette excise tax returns (wholesale) of the documents attached, check in excise tax declaration be submitted.
    2. the 2nd column of the table "cigarette brand specifications" name is approved by the State Tobacco Monopoly Bureau cigarettes brand specifications.
    3. the 4th column of the table "type of cigarettes" for domestic cigarettes, imported cigarettes, the confiscated cigarettes and other. 4. the 5th column of the table "sale price" as a cigarette wholesaler to the retail unit sales of cigarette price, excluding value added tax.
    The measuring unit is "/PC (200)", non-standard cigarette packaging should be converted to standard cigarette prices. 5. the 6th column of the table "sales amount" for the number of cigarette wholesaler to the retail unit sales of cigarettes.
    The measuring unit is "universal". 6. the 7th column of the table "sales" as a cigarette wholesaler to the retail unit sales of cigarette sales, excluding sales tax.
    The measuring unit is "meta".
    7. the table for A4 horizontal, and submit electronic files.

8. all figures in this table two digits after the decimal point.

Appendix 2: cigarette wholesale business monthly detailed sales summary
Filling unit: Member: unit: million, Yuan, Yuan/article (200)
┌─────┬───────┬───────┬─────┬─────┬─────┬─────┬────┬────┐
Name cigarette packaging │ │ │ │ │ cigarette cigarette brand specifications category cigarette type │ price │ sales │ sales │ comments │
│          │    品条码    │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│    1     │      2       │      3       │    4     │    5     │    6     │    7     │   8    │   9    │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
├─────┼───────┼───────┼─────┼─────┼─────┼─────┼────┼────┤
│          │              │              │          │          │          │          │        │        │
    └─────┴───────┴───────┴─────┴─────┴─────┴─────┴────┴────┘
    Cigarette wholesale business monthly detailed sales summary instructions
    1. This table is a monthly, by provinces (autonomous regions, municipalities, separately listed cities), State administration of taxation summary reporting.
    2. This table column 1th "name" as a cigarette wholesale business name.
    3. the 3rd column of the table "cigarette brand specifications" name is approved by the State Tobacco Monopoly Bureau cigarettes brand specifications.
    4. the 5th column of the table "type of cigarettes" for domestic cigarettes, imported cigarettes, the confiscated cigarettes and other. 5. the 6th column of the table "sale price" as a cigarette wholesaler to the retail unit sales of cigarette price, excluding value added tax.
    The measuring unit is "/PC (200)", non-standard cigarette packaging should be converted to standard cigarette prices. 6. the 7th column of the table "sales amount" for the number of cigarette wholesaler to the retail unit sales of cigarettes.
    The measuring unit is "universal". 7. the 8th column of the table "sales" as a cigarette wholesaler to the retail unit sales of cigarette sales, excluding sales tax.
    The measuring unit is "meta".
    8. This table for A4 horizontal, and submit electronic files.

9. all figures in this table two digits after the decimal point.

Table 3: annual sales of cigarette manufacturers list
    Belongs to:
企业名称:                                                               计量单位:万支、元、元/条(200支)
┌───────┬──────┬─────┬─────┬─────┬─────┬───────┬────┬────┐
Cigarette packaging │ │ │ brand of cigarette type production │ sales │ price │ │ excise tax transfer pricing price │ sales │ comments │
│    品条码    │            │          │          │          │          │              │        │        │
├───────┼──────┼─────┼─────┼─────┼─────┼───────┼────┼────┤
│      1       │     2      │    3     │    4     │    5     │    6     │      7       │   8    │   9    │
├───────┼──────┼─────┼─────┼─────┼─────┼───────┼────┼────┤
│              │            │          │          │          │          │              │        │        │
├───────┼──────┼─────┼─────┼─────┼─────┼───────┼────┼────┤
│              │            │          │          │          │          │              │        │        │
├───────┼──────┼─────┼─────┼─────┼─────┼───────┼────┼────┤
│              │            │          │          │          │          │              │        │        │
│              │            │          │          │          │          │              │        │        │
├───────┼──────┼─────┼─────┼─────┼─────┼───────┼────┼────┤
│              │            │          │          │          │          │              │        │        │
│              │            │          │          │          │          │              │        │        │
├───────┼──────┼─────┼─────┼─────┼─────┼───────┼────┼────┤
│              │            │          │          │          │          │              │        │        │ ├───────┼──────┼─────┼─────┼─────┼─────┼───────┼────┼────┤
│              │            │          │          │          │          │              │        │        │
    └───────┴──────┴─────┴─────┴─────┴─────┴───────┴────┴────┘
    Schedule of annual sales of cigarette manufacturers instructions
    1. This table for annual reports by cigarette manufacturers excise taxes taxpayers to fill out after the end of the year, tobacco consumption tax taxable consumer goods as the documents attached to the tax returns in January regarding excise tax declaration be submitted the following year.
    2. the 2nd column of the table "cigarette brand specifications" as approved by the State Tobacco Monopoly Bureau cigarettes brand specifications.
    3. This table column 3rd, 4th column "production and sales" for the period under report the same grades, and specifications of cigarette production and sales, the unit of measurement for "million".
    4. the 5th column of the table "sale price" for the production company actually sells the same brand, specifications, prices, value added tax is not included, the unit of measurement for "Yuan/article (200)", non-standard cigarette packaging should be converted to standard cigarette prices.
    5. the 6th column of the table "transfer prices" prices approved for the State tobacco monopoly administration, the unit of measurement for "Yuan/article (200)", non-standard cigarette packaging should be converted to standard cigarette prices.
    6. the 7th column of the table "consumption tax taxable value" and approved by the State administration of taxation issued the taxable value, the unit of measurement for "Yuan/article (200)".
    7. in the same respective period excise tax the price changes, you should branch to fill out, and marking changes date in the remarks column, fill out the approved price of excise tax file at size.
    8. no taxable value of approved exports of cigarettes, cigarettes, according to the actual sale price included.
    9. approved excise tax rates but discontinued new specifications, new brands of cigarettes cigarettes, price change brand of cigarette, cigarette exports respectively in the remarks column indicate the "cutoff", "forecast", "price", "export".
    10. the 8th column of the table "sales", not including VAT, the unit of measurement for "meta". 11. the table for A4 horizontal, all number two digits after the decimal point.

Two copies, one for the taxpayer, one for the tax office.

Appendix 4: cigarette production annual summary of sale detail
    Belongs to:
填报单位:                                                               计量单位:万支、元、元/条(200支)
┌─────┬──────┬──────┬───┬───┬─────┬─────┬───────┬────┬───┐
Name cigarette packaging │ │ │ │ brand of cigarette type production │ sales │ price │ │ excise tax transfer pricing price │ sales │ comments │
│          │   品条码   │            │      │      │          │          │      格      │        │      │
├─────┼──────┼──────┼───┼───┼─────┼─────┼───────┼────┼───┤
│    1     │     2      │     3      │  4   │  5   │    6     │    7     │      8       │   9    │  10  │
├─────┼──────┼──────┼───┼───┼─────┼─────┼───────┼────┼───┤
│          │            │            │      │      │          │          │              │        │      │
├─────┼──────┼──────┼───┼───┼─────┼─────┼───────┼────┼───┤
│          │            │            │      │      │          │          │              │        │      │
├─────┼──────┼──────┼───┼───┼─────┼─────┼───────┼────┼───┤
│          │            │            │      │      │          │          │              │        │      │
│          │            │            │      │      │          │          │              │        │      │
├─────┼──────┼──────┼───┼───┼─────┼─────┼───────┼────┼───┤
│          │            │            │      │      │          │          │              │        │      │
│          │            │            │      │      │          │          │              │        │      │
├─────┼──────┼──────┼───┼───┼─────┼─────┼───────┼────┼───┤
│          │            │            │      │      │          │          │              │        │      │
├─────┼──────┼──────┼───┼───┼─────┼─────┼───────┼────┼───┤
│          │            │            │      │      │          │          │              │        │      │
    └─────┴──────┴──────┴───┴───┴─────┴─────┴───────┴────┴───┘
    Cigarette production annual summary of sale detail instructions
    1. the table for the annual report, by provinces (autonomous regions, municipalities, separately listed cities), State administration of taxation summary reporting.
    2. This table column 1th "company name" name for cigarette manufacturers.
    3. the 3rd column of the table "cigarette brand specifications" as approved by the State Tobacco Monopoly Bureau cigarettes brand specifications.
    4. the 4th column of the table, the 5th bar "production and sales" for the period under report the same grades, and specifications of cigarette production and sales, the unit of measurement for "million".
    5. the 6th column of the table "sale price" for the production company actually sells the same brand, specifications, prices, value added tax is not included, the unit of measurement for "Yuan/article (200)", non-standard cigarette packaging should be converted to standard cigarette prices.
    6. the 7th column of the table "transfer prices" prices approved for the State tobacco monopoly administration, the unit of measurement for "Yuan/article (200)", non-standard cigarette packaging should be converted to standard cigarette prices.
    7. the 8th column of the table "consumption tax taxable value" and approved by the State administration of taxation issued the taxable value, the unit of measurement for "Yuan/article (200)".
    8. in the same respective period excise tax the price changes, you should branch to fill out, and marking changes date in the remarks column, fill out the approved price of excise tax file at size.
    9. no taxable value of approved exports of cigarettes, cigarettes, according to the actual sale price included.
    10. approved the consumption tax taxable value but discontinued new specifications, new brands of cigarettes cigarettes, price change brand of cigarette, cigarette exports respectively in the remarks column indicate the "cutoff", "forecast", "price", "export".
    11. the 9th column of the table "sales" do not include VAT, the unit of measurement for "meta". 12. This table A4 horizontal type, all number two digits after the decimal point. Two copies, one for the taxpayer, one for the tax office.