On October 25, the Ministry of Finance, General Administration of Customs , and the State Administration of Taxation
issued an announcement on the imposition of consumption tax on e-cigarettes.
includes electronic cigarettes in the scope of consumption tax collection, and
adds an electronic cigarette sub-item under the tobacco tax.
e-cigarettes are subject to the method of price-based rate calculation and tax payment. The tax rate for the production (import) stage of
is 36%, and the tax rate for the wholesale stage of
is 11%.
Announcement on the collection of consumption tax on electronic cigarettes
Ministry of Finance Announcement of the State Administration of Taxation of the General Administration of Customs 2022
In order to improve the consumption tax system, maintain fair and unified tax system, and better play the role of consumption tax in guiding healthy consumption, the following announcement on matters related to the collection of consumption tax on electronic cigarettes:
1. Regarding tax items and tax objects
includes electronic cigarettes in the scope of consumption tax collection, and adds an electronic cigarette sub-item under the tobacco tax.
e-cigarette refers to an electronic transmission system used to generate aerosol for human smoking, etc., including cigarette cartridges, cigarette appliances, and electronic cigarette products sold in combination with cigarette cartridges and cigarette appliances. A cigarette cartridge refers to an electronic cigarette component containing an atomizer. Smoke tools refer to electronic devices that atomize atomizer into inhalable aerosols.
E-cigarette import and export tax code number and product name are shown in the attachment.
2. About taxpayers
The units and individuals that produce (import) and wholesale e-cigarettes in of the People's Republic of China are consumption taxpayers.
Taxpayers in the production process of electronic cigarettes refer to enterprises that have obtained a license for tobacco monopoly production enterprises and obtained or used registered trademarks of other people's electronic cigarette products (hereinafter referred to as trademarks). If e-cigarettes are produced through OEM processing, the company holding the trademark shall pay consumption tax. Taxpayers in the wholesale process of electronic cigarettes refer to enterprises that obtain a tobacco monopoly wholesale enterprise license and operate electronic cigarette wholesale business. Taxpayers in the import process of electronic cigarettes refer to the units and individuals that import electronic cigarettes.
3. Regarding the applicable tax rate
e-cigarettes implement the method of calculating taxes. The tax rate for the production (import) stage is 36%, and the tax rate for the wholesale stage is 11%.
4. Regarding the taxable price of
Taxpayers who produce and wholesale electronic cigarettes shall be calculated based on the sales of production and wholesale electronic cigarettes. If taxpayers sell e-cigarettes through agency sales in the electronic cigarette production process, taxes shall be calculated based on the sales volume sold by the distributor (agent) to the electronic cigarette wholesale enterprise. If taxpayers import e-cigarettes, they shall be calculated according to the taxable price of and .
When the electronic cigarette production process is engaged in electronic cigarette processing business, taxpayers shall separately calculate the sales of trademark electronic cigarettes and the sales of processing electronic cigarettes; if they are not separately calculated, consumption tax shall be paid together.
5. Regarding import and export policies
Taxpayers export e-cigarettes, the export refund (exemption) policy shall be applied.
will add e-cigarettes to the list of no tax exemptions for imported goods from border trade and taxes will be imposed according to the rules.
In addition to the above provisions, the consumption tax for individuals carrying or mailing imported electronic cigarettes shall be carried out in accordance with relevant regulations of the State Council. Other matters of electronic cigarette consumption tax shall be implemented in accordance with the provisions of " Interim Regulations on Consumption Tax of the People's Republic of China" and " Implementation Rules for the Interim Regulations on Consumption Tax of the People's Republic of China" and other provisions.
This announcement will be implemented from November 1, 2022.
is hereby announced.
Ministry of Finance
General Administration of Customs
State Administration of Taxation
October 2, 2022
Comprehensive: CCTV News, Ministry of Finance website
Source: Guangzhou Daily
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