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财税［２００１］９１号 ２００１年６月４日各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局： 经国务院批准，调整卷烟产品消费税政策。现将有关问题通知如下： 一、调整卷烟消费税税率 卷烟消费税税率由《中华人民共和国消费税暂行
Finance and Tax [2001] No. 91 June 4, 2001 Finance Bureau (Bureau) of All Provinces, Autonomous Regions, Municipalities directly under the Central Government, and City under separate State Planning, Finance Bureau of Xinjiang Production and Construction Corps: With the approval of the State Council, the policy on consumption tax on cigarette products shall be adjusted. The relevant issues are hereby notified as follows: I. Adjusting the Consumption Tax Rate of Cigarettes The consumption tax rate of cigarettes will be changed from "Provisional Consumption Tax of the People’s Republic of China