What is the consumption tax rate of domestic electronic cigarettes?
Date：2023-01-30 11:43:33 Classification
：【Statute】 Visits：
Announcement of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance on the Collection of Consumption Tax on Electronic Cigarettes (Announcement No. 33 of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance in 2022)
About applicable tax rate
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.
Shen Gongwang Security: 44030602006947