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卷烟税率是多少
释义
法律分析:百分之十六。
法律依据:《中华人民共和国增值税暂行条例》 第二条 烟草属于货物销售,增值税税率为16%。
《关于调整卷烟消费税的通知》 各类烟草的税率为:甲类卷烟(调拨价70元或以上/条):税率56%,另收0.003元/支,于生产环节征收类卷烟(调拨价低于70元/条):税率36%,另收0.003元/支,于生产环节征收业批发:税率11%,另收0.005元/支,于批发环节征收茄:税率36%,于生产环节征收丝:税率30%,于生产环节征收。
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更新时间:2025/4/9 15:23:00