卷烟税率是多少 -税率-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	卷烟税率是多少 -税率
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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