Q：
|
Who are the taxpayers in the electronic cigarette wholesale link?
|
A：
|
Enterprises that have obtained the license of tobacco monopoly wholesale and operate the electronic cigarette wholesale business are the taxpayers in the electronic cigarette wholesale link.
|
Q：
|
Who are the taxpayers in the import of electronic cigarettes?
|
A：
|
Enterprises and individuals that import electronic cigarettes are the taxpayers in the import of electronic cigarettes.
|
Q：
|
What is the consumption tax rate of electronic cigarettes?
|
A：
|
Electronic cigarettes are subject to the method of ad valorem taxation. The tax rate of the production (import) link is 36%, and the tax rate of the wholesale link is 11%.
|
Q：
|
How to determine the taxable value of electronic cigarette consumption tax?
|
|
A：
|
Taxpayers who produce and wholesale electronic cigarettes shall pay consumption tax according to the sales value of production and wholesale electronic cigarettes. In the production process of electronic cigarettes, if the taxpayer sells electronic cigarettes on a consignment basis, the tax shall be calculated according to the sales amount sold by the consignee to the electronic cigarette wholesale enterprise. Taxpayers who import electronic cigarettes shall pay tax according to the composite assessable price.
|
Q：
|
How to pay consumption tax when a taxpayer who produces electronic cigarettes for its own and produces electronic cigarettes simultaneously for others on a consignment basis as a consignee?
|
|
A：
|
The sales of electronic cigarettes with trademarks and the sales of electronic cigarettes produced for others should be accounted separately; If they are not accounted separately, the consumption tax shall be paid together.
|
FAQ
