【关注】下月起，这类产品将征消费税！
<p style="margin-bottom: 8px;" data-mpa-powered-by="yiban.io"><br/></p><p></p><section style="margin-bottom: 0px;line-height: 1.75em;margin-top: 0px;text-align: center;"><span style="color: rgb(61, 170, 214);"><strong>11月1日起</strong></span></section><p></p><p style="line-height: 1.75em;margin-top: 0px;text-align: center;margin-bottom: 8px;"><span style="color: rgb(61, 170, 214);"><strong>我国将对电子烟征收消费税</strong></span></p><p style="line-height: 1.75em;margin-bottom: 0px;margin-top: 0px;text-align: center;">财政部、海关总署、国家税务总局</p><p style="line-height: 1.75em;margin-bottom: 0px;margin-top: 0px;text-align: center;">日前联合发布公告称</p><p style="line-height: 1.75em;margin-bottom: 0px;margin-top: 0px;text-align: center;">自2022年11月1日起</p><p style="line-height: 1.75em;margin-bottom: 0px;margin-top: 0px;text-align: center;">将电子烟纳入消费税征收范围</p><p style="line-height: 1.75em;margin-bottom: 0px;margin-top: 0px;text-align: center;">在烟税目下</p><p style="line-height: 1.75em;margin-bottom: 0px;margin-top: 0px;text-align: center;">增设电子烟子目<br/></p><p></p><section style="margin-bottom: 0px;font-size: 16px;"><section powered-by="xiumi.us"><section style="margin-top: 10px;margin-bottom: 10px;text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;"><section style="display: inline-block;width: auto;vertical-align: top;border-width: 0px;flex: 100 100 0%;height: auto;align-self: flex-start;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-right: 10px;margin-left: 10px;display: inline-block;width: auto;vertical-align: top;flex: 100 100 0%;align-self: flex-start;height: auto;line-height: 0;border-width: 0px;"><section powered-by="xiumi.us" style="display: inline-block;width: 558px;height: 8px;vertical-align: top;overflow: hidden;background-color: rgb(67, 166, 215);"><section><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: center;"><section powered-by="xiumi.us" style="padding: 20px;display: inline-block;width: 578px;vertical-align: top;border-width: 1px;border-style: solid;border-color: rgb(62, 62, 62);"><section powered-by="xiumi.us" style="color: rgb(90, 90, 90);font-size: 17px;line-height: 1.8;letter-spacing: 1px;"><p style="margin-bottom: 8px;white-space: normal;line-height: 2em;"><span style="color: rgb(0, 0, 0);">公告明确，在中华人民共和国境内生产（进口）、批发电子烟的单位和个人为消费税纳税人。</span><span style="color: rgb(61, 170, 214);"><strong>电子烟实行从价定率的办法计算纳税。生产（进口）环节的税率为36%，批发环节的税率为11%。</strong></span></p><p style="margin-bottom: 8px;white-space: normal;line-height: 2em;"><span style="color: rgb(0, 0, 0);">纳税人生产、批发电子烟的，按照生产、批发电子烟的销售额计算纳税。电子烟生产环节纳税人采用代销方式销售电子烟的，按照经销商（代理商）销售给电子烟批发企业的销售额计算纳税。纳税人进口电子烟的，按照组成计税价格计算纳税。电子烟生产环节纳税人从事电子烟代加工业务的，应当分开核算持有商标电子烟的销售额和代加工电子烟的销售额；</span><strong><span style="color: rgb(61, 170, 214);">未分开核算的，一并缴纳消费税。</span></strong></p></section></section></section><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-right: 10px;margin-left: 10px;display: inline-block;width: auto;vertical-align: top;flex: 100 100 0%;align-self: flex-start;height: auto;line-height: 0;border-width: 0px;"><section powered-by="xiumi.us" style="display: inline-block;width: 558px;height: 8px;vertical-align: top;overflow: hidden;background-color: rgb(67, 166, 215);"><section><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section></section><section style="outline: 0px;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: 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Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif;">来源：湖北发布</span></span></section></section></section></section></section></section></section></section></section><p></p><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p><p><br/></p><link rel="stylesheet" href="//www.hbrdcm.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_quE" id="wcn_editor_css"/>
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