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China Percukaian China Sistem Percukaian China China's Current Tax System – Tobacco Tax
PENGETAHUANThe enterprises who purchase tobacco leaves within the territory of China shall be the taxpayers of tobacco tax.
Dried tobacco leaves, roasted tobacco leaves.
Tobacco tax adopt uniform tax rate of 20%.
Tax payable= Actual payment for tobacco leaf procurement*20%
* The actual payment includes the price of tobacco leaf and additional subsidies, which shall be calculated at 10% of the purchase price.
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