法律文本

中華人民共和國煙葉稅法

Tobacco Tax Law of the PRC

主席令第八十四號

Presidential Decree No. 84

《中華人民共和國煙葉稅法》已由中華人民共和國第十二屆全國人民代表大會常務委員會第三十一次會議於2017年12月27日通過，現予公布，自2018年7月1日起施行。

The Tobacco Tax Law of the People's Republic of China, adopted at the 31st session of the Standing Committee of the 12th National People's Congress of the People's Republic of China on December 27, 2017, is hereby promulgated, effective July 1, 2018.

中華人民共和國主席 習近平

President Xi Jinping

2017年12月27日

December 27, 2017

（2017年12月27日第十二屆全國人民代表大會常務委員會第三十一次會議通過）

(Adopted at the 31st session of the Standing Committee of the 12th National People's Congress on December 27, 2017)

第一條   在中華人民共和國境內，依照《中華人民共和國煙草專賣法》的規定收購煙葉的單位為煙葉稅的納稅人。納稅人應當依照本法規定繳納煙葉稅。

Article 1 The entities purchasing tobacco within the territory of the People's Republic of China in accordance with the provisions of the Law of the People's Republic of China on Tobacco Monopoly shall be tobacco taxpayers. Taxpayers shall pay tobacco tax in accordance with the provisions hereof.

第二條   本法所稱煙葉，是指烤煙葉、晾曬煙葉。

Article 2 For the purpose hereof, tobacco refers to flue-cured tobacco and air-cured tobacco.

第三條   煙葉稅的計稅依據為納稅人收購煙葉實際支付的價款總額。

Article 3 Tobacco tax shall be calculated on the basis of the total price actually paid by taxpayers for purchasing tobacco.

第四條   煙葉稅的稅率為百分之二十。

Article 4 The tobacco tax rate shall be 20%.

第五條   煙葉稅的應納稅額按照納稅人收購煙葉實際支付的價款總額乘以稅率計算。

Article 5 The tobacco tax payable shall be calculated by multiplying the total price actually paid by taxpayers when purchasing tobacco by the tax rate.

第六條   煙葉稅由稅務機關依照本法和《中華人民共和國稅收征收管理法》的有關規定征收管理。

Article 6 Tobacco tax shall be levied by the tax authorities in accordance with the relevant provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection.

第七條   納稅人應當向煙葉收購地的主管稅務機關申報繳納煙葉稅。

Article 7 The taxpayers shall declare and pay tobacco tax to the competent tax authorities in the places where the tobacco is purchased.

第八條   煙葉稅的納稅義務發生時間為納稅人收購煙葉的當日。

Article 8 The time of tax liability shall be the date when taxpayers purchase tobacco.

第九條   煙葉稅按月計征，納稅人應當於納稅義務發生月終了之日起十五日內申報並繳納稅款。

Article 9 Tobacco tax shall be levied on a monthly basis. Taxpayers shall declare and pay tobacco tax within 15 days after the end of the month when the tax liability arises.

第十條   本法自2018年7月1日起施行。2006年4月28日國務院公布的《中華人民共和國煙葉稅暫行條例》同時廢止。

Article 10 This Law shall come into force as of July 1, 2018. The Interim Regulations of the People's Republic of China on Tobacco Tax promulgated by the State Council on April 28, 2006 shall be repealed simultaneously.