财政部税务总局关于罗布麻烟征税问题的批复

• 出 处: 财政
• 发表日期: 1983年04期
• 关键词: 罗布麻 卷烟 征税问题 税务局 工商税 税收管理体制 浸膏 一字

江苏省税务局: 你局苏财税(82)433号《关于罗布麻烟适用税率的请示》收悉。据了解,罗布麻烟的基本原料同普通卷烟相同;而且,卷烟中加入罗布麻浸膏虽然可以在一定程度上缓解尼古丁对人体的危害,但是并未改变卷烟的性质和用途。因此,罗布麻烟应按卷烟征收工商税,并按照其实际销售价格确定征税等级和适用

Inland Revenue Department of Jiangsu Province: You Bureau Su Caidao (82) No. 433 “on the applicable tax rate of tobacco, please read” received. It is understood that the basic raw material of robe marijuana the same as ordinary cigarettes; Moreover, the addition of apocynum extract in cigarettes, although to a certain extent, ease the harm of nicotine to humans, but did not change the nature and use of cigarettes. Therefore, the industrial tobacco tax should be levied tobacco, and in accordance with the actual sales price to determine the tax level and apply