Tobacco tax accounts for more than 6% of China's tax revenue. Up to now, the number of smokers in China has been in the leading position in the world. When it comes to domestic tobacco companies, people will think of China Tobacco. After all, the tobacco sold in the domestic market is under the unified responsibility of China Tobacco Company, and besides China Tobacco, China Post has also started to participate.

Tobacco tax refers to the tax levied on all kinds of tobacco, including cigarettes, cigars, snuff and cut tobacco. Britain and France were the first countries to levy tobacco taxes. The purpose of collecting tobacco tax is not only to increase fiscal revenue, but also to curb smoking habits by raising cigarette prices. A tobacco tax is equivalent to economic punishment for smokers. Basically, all countries in the world have levied tobacco taxes in some way, but the specific collection schemes are different.

China tobacco tax mainly includes consumption tax and value-added tax, namely:

1. Consumption tax: According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Adjusting Cigarette Consumption Tax, various tobacco tax rates are as follows:

1, Class A cigarettes (the allocation price is above 70 yuan/carton): the tax rate is 56%, and another 0.003 yuan/carton is charged, which will be collected in the production process;

2. Class B cigarettes (the allocation price is lower than that of 70 yuan/box): the tax rate is 36%, and another 0.003 yuan/box will be charged, which will be levied in the production process;

3. Commercial wholesale: the tax rate is 1 1%, and another 0.005 yuan will be collected in the wholesale link;

4. Cigars: the tax rate is 36%, which is collected in the production process; 5. Cut tobacco: the tax rate is 30%, which is collected in the production process.

2. Value-added tax: According to Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), tobacco belongs to the sale of goods, and the value-added tax rate is 17%.

Legal basis:

"People's Republic of China (PRC) Tobacco Monopoly Law" Article 4 The tobacco monopoly administrative department of the State Council shall be in charge of tobacco monopoly work throughout the country. The tobacco monopoly administrative departments of provinces, autonomous regions and municipalities directly under the Central Government are in charge of tobacco monopoly work within their respective jurisdictions, under the dual leadership of the tobacco monopoly administrative departments of the State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, with the leadership of the tobacco monopoly administrative departments of the State Council as the main one.