31
2023.01
Electronic flue gas sol refers to the gaseous dispersion system composed of solid or liquid particles suspended in the gas medium. The density of these solid or liquid particles can vary slightly or greatly from that of the gas medium.
The electronic cigarette is mainly composed of four parts: tobacco oil (including nicotine, essence, solvent propylene glycol, etc.), heating system, power supply and filter tip.
30
The candidate list of substances of high concern now contains 233 chemical items that may endanger human beings or the environment. The company has the responsibility to manage the risks of these chemicals
The authorized candidate list of substances of high concern (issued in accordance with paragraph 10 of Article 59 of the REACH Regulation), the real version: after a certain substance is included in the candidate list。
Electronic cigarettes are subject to ad valorem tariff. The tax rate of the production (import) link is 36%, and the tax rate of the wholesale link is 11%. This announcement will be implemented as of November 1, 2022.
Taxpayers in the production of e-cigarettes refer to enterprises that have obtained the license for tobacco monopoly production enterprises and obtained or obtained the license to use the registered trademark of others' e-cigarettes
Taxpayers who produce and wholesale electronic cigarettes shall pay tax according to the sales volume of the production and wholesale electronic cigarettes.
Electronic cigarettes will be included in the scope of consumption tax collection, and electronic cigarettes will be added under the tobacco tax.
Taxpayers exporting e-cigarettes are subject to the export tax refund (exemption) policy. Add e-cigarettes to the list of non-duty-free imported goods in the border trade and levy taxes according to regulations.
15
报价二维码