Q：
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When will the Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Collection of Consumption Tax on Electronic Cigarettes be implemented?
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A：
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November 1, 2022.
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Q：
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What is electronic cigarette?
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A：
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Electronic cigarette refers to the electronic transmission system used to produce aerosols for people to smoke, including smoke cartridge, smoking paraphernalia, and electronic cigarette products sold in combination with smoke cartridge and smoking paraphernalia. Smoke cartridge refers to electronic smoke components containing aerosols. Smoking paraphernalia refers to the electronic device that atomizes the aerosol into inhalable aerosol.
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Q：
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Who are the taxpayers of electronic cigarette consumption tax?
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A：
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Enterprises and individuals that produce (import) and wholesale electronic cigarettes within the territory of the People's Republic of China are consumption taxpayers.
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Q：
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Who are the taxpayers in the production of electronic cigarettes?
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A：
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They refer to the enterprise that has obtained the license of tobacco monopoly production and has obtained or obtained the license to use the registered trademark of others' electronic cigarette products (hereinafter referred to as the trademark holder).
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Q：
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Who will pay the consumption tax if the electronic cigarette is produced by way of manufacturing consignment?
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A：
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Consumption tax is paid by trademark holding enterprises.
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FAQ
