FAQDefinition of Tobacco and Alcohol Tax
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What is tobacco and alcohol tax? |
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Tobacco and alcohol tax is a special consumption tax. It is a tax levied on the two products of "tobacco" and "alcohol" produced in China or imported from abroad when they leave the factory or when they are imported.
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What is the definition of "tobacco" and "alcohol" in the Tobacco and Alcohol Tax Law? |
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Tobacco: Refers to finished products that are wholly or partially made of tobacco or its substitutes as raw materials and can be smoked, chewed, swallowed, smelled or used in other ways. According to the definition above, only "tobacco products" are taxed, and raw materials such as tobacco and smoked tobacco leaves are not taxed. Liquor: Refers to beverages containing alcohol content exceeding 0.5% by volume, other undenatured alcohol and other products that can be used to manufacture or mix the above-mentioned beverages. However, it does not include the proviso of Article 4, Paragraph 1 of the Tobacco and Alcohol Control Act, and alcoholic preparations recognized as drugs by the central competent health authority in accordance with relevant laws or regulations. According to the above definition, in addition to taxing "alcohol products", tax is also taxed on "undenatured alcohol", but the alcohol that has been denatured is not taxed. |
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Who is the taxpayer of tobacco and alcohol tax? |
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Taxpayers of tobacco and alcohol tax can be divided into the following five situations:
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How should tobacco and alcohol manufacturers declare and pay tobacco and alcohol taxes? |
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The tax payable for the production of tobacco and alcohol produced by the manufacturer in the current month shall be paid to the public treasury before the 15th of the next month, and the tax calculation declaration form shall be filled out in accordance with the format stipulated by the Ministry of Finance, and the following forms shall be submitted to the local tax collection Agency declaration:
Tobacco product manufacturers should declare and pay tobacco product health welfare donations to the competent tax collection agency at the same time when declaring tobacco tax. |
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What are the accounting books that tobacco and alcohol manufacturers should set up? |
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In addition to setting up and keeping account books and vouchers and accounting records in accordance with the "Accounting Books and Vouchers for Profit-seeking Enterprises Management Measures by Tax Collection Organs", tobacco and alcohol manufacturers should also set up detailed ledgers for raw materials, detailed ledgers for finished products, and warehousing. Registration book, export tax-exempt registration book, return factory arrangement and modification and restructuring registration book, purchase duty-free raw material registration book, packaging and container use registration book, and factory delivery note. If the original account books and certificates set up by the manufacturer have the nature and function of the various account books and certificates in the preceding paragraph, a comparison table may be prepared and submitted to the local taxation agency for approval to continue to use or to increase or decrease as appropriate. |
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