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中华人民共和国烟叶税法
<p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:14px;"><span style="font-family:宋体;">(</span>2017<span style="font-family:宋体;">年</span><span style="font-family:Calibri;">12</span><span style="font-family:宋体;">月</span><span style="font-family:Calibri;">27</span><span style="font-family:宋体;">日第十二届全国人民代表大会常务委员会第三十一次会议通过</span>&nbsp;&nbsp;&nbsp;<span style="font-family:宋体;">自</span>2018<span style="font-family:宋体;">年</span><span style="font-family:Calibri;">7</span><span style="font-family:宋体;">月</span><span style="font-family:Calibri;">1</span><span style="font-family:宋体;">日起施行)</span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第一条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">在中华人民共和国境内,依照《中华人民共和国烟草专卖法》的规定收购烟叶的单位为烟叶税的纳税人。纳税人应当依照本法规定缴纳烟叶税。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第二条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">本法所称烟叶,是指烤烟叶、晾晒烟叶。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第三条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">烟叶税的计税依据为纳税人收购烟叶实际支付的价款总额。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第四条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">烟叶税的税率为百分之二十。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第五条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">烟叶税的应纳税额按照纳税人收购烟叶实际支付的价款总额乘以税率计算。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第六条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">烟叶税由税务机关依照本法和《中华人民共和国税收征收管理法》的有关规定征收管理。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第七条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">纳税人应当向烟叶收购地的主管税务机关申报缴纳烟叶税。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第八条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">烟叶税的纳税义务发生时间为纳税人收购烟叶的当日。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第九条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">烟叶税按月计征,纳税人应当于纳税义务发生月终了之日起十五日内申报并缴纳税款。</span></span></span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-family:宋体;font-size:15px;">&nbsp;</span> </p> <p style="text-align:justify;background-color:#ffffff;font-style:normal;text-indent:0px;font-family:-apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif;color:#333333;font-size:17px;font-weight:normal;"> <span style="font-size:15px;"><strong><span style="font-family:宋体;font-size:15px;">第十条</span></strong><span style="font-family:宋体;font-size:14px;">&nbsp;<span style="font-family:宋体;font-size:15px;">本法自</span>2018<span style="font-family:宋体;font-size:15px;">年</span><span style="font-family:Calibri;font-size:15px;">7</span><span style="font-family:宋体;font-size:15px;">月</span><span style="font-family:Calibri;font-size:15px;">1</span><span style="font-family:宋体;font-size:15px;">日起施行。</span><span style="font-family:Calibri;font-size:15px;">2006</span><span style="font-family:宋体;font-size:15px;">年</span><span style="font-family:Calibri;font-size:15px;">4</span><span style="font-family:宋体;font-size:15px;">月</span><span style="font-family:Calibri;font-size:15px;">28</span><span style="font-family:宋体;font-size:15px;">日国务院公布的《中华人民共和国烟叶税暂行条例》同时废止。</span></span></span> </p> <br class="Apple-interchange-newline" />
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