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Tobacco Leaf Tax Law of the People's Republic of China [Effective]
中华人民共和国烟叶税法 [现行有效]
【法宝引证码】
  • Document Number: Order No. 84 of the President of the People's Republic of China
  • Date issued: 12-27-2017
  • Effective date: 07-01-2018
  • Level of Authority: Laws
  • Area of Law:Taxation,Taxation
 
  
  
Order of the President of the People's Republic of China 

中华人民共和国主席令

(No. 84) (第八十四号)

The Tobacco Leaf Tax Law of the People's Republic of China, as adopted at the 31st Session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 27, 2017, is hereby issued, and shall come into force on July 1, 2018. 《中华人民共和国烟叶税法》已由中华人民共和国第十二届全国人民代表大会常务委员会第三十一次会议于2017年12月27日通过,现予公布,自2018年7月1日起施行。
President of the People's Republic of China: Xi Jinping 中华人民共和国主席 习近平
December 27, 2017 2017年12月27日
Tobacco Leaf Tax Law of the People's Republic of China 中华人民共和国烟叶税法
(Adopted at the 31st Session of the Standing Committee of the Twelfth National People's Congress on December 27, 2017) (2017年12月27日第十二届全国人民代表大会常务委员会第三十一次会议通过)
Article 1 The entities that purchase tobacco leaves within the territory of the People's Republic of China in accordance with the Law of the People's Republic of China on Tobacco Monopoly are taxpayers of tobacco leaf tax. Taxpayers shall pay tobacco leaf tax in accordance with the provisions of this Law.   第一条 在中华人民共和国境内,依照《中华人民共和国烟草专卖法》的规定收购烟叶的单位为烟叶税的纳税人。纳税人应当依照本法规定缴纳烟叶税。
Article 2 For the purpose of this Law, “tobacco leaves” means flue-cured, air-cured or sun-cured tobacco leaves.   第二条 本法所称烟叶,是指烤烟叶、晾晒烟叶。
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