1、 In accordance with the provisions of the Announcement of the State Administration of Taxation on Issues Related to the Collection and Administration of Consumption Tax on Electronic Cigarettes (Announcement No. 22 of the State Administration of Taxation in 2022), considering that electronic cigarettes are new sub-items of consumption tax, in order to successfully carry out tax declaration and other related tax-related matters, the competent tax authorities should handle the identification of consumption tax categories for taxpayers engaged in the production and wholesale business of electronic cigarettes.

2、 According to the provisions of the Announcement of the State Administration of Taxation on Issues Related to the Collection and Administration of Consumption Tax on Electronic Cigarettes (Announcement No. 22 of the State Administration of Taxation in 2022), from November 2022 (the tax period), taxpayers engaged in the production and wholesale business of electronic cigarettes, when filing and paying the consumption tax, The Declaration Form of Consumption Tax and Additional Tax shall be filled in according to the adjusted Comparison Table of Taxable Consumer Goods Name, Tax Rate and Measurement Unit and the Announcement of the State Administration of Taxation on Issues Related to the Integration of the Declaration Form of Value-added Tax Consumption Tax and Additional Tax (No. 20, 2021).