一问一答丨烟草行业涉税知识，您了解吗？

Group 1 - The core viewpoint of the article discusses the taxation framework for the tobacco industry in China, specifically focusing on the calculation of tobacco leaf tax and the applicable consumption tax rates for various tobacco products [2][3][4]. Group 2 - Tobacco leaf tax is calculated based on the total price paid by the taxpayer for the purchase of tobacco leaves, which includes a 20% tax rate and an additional 10% for price subsidies [3]. - The consumption tax rates for different tobacco products are as follows: - Class A cigarettes: 56% plus 0.003 yuan per stick for prices above 70 yuan per carton - Class B cigarettes: 36% plus 0.003 yuan per stick for prices below 70 yuan per carton - Cigars: 36% - Tobacco slices: 30% - E-cigarettes: 36% with an additional 11% at the wholesale stage [6]. Group 3 - The general VAT rate applicable to tobacco sales is 13%, with small-scale taxpayers exempt from VAT for monthly sales below 100,000 yuan from January 1, 2023, to December 31, 2027 [6]. - Small-scale taxpayers with taxable sales income are subject to a reduced VAT rate of 1% instead of the standard 3% [6]. Group 4 - Tobacco advertising and promotional expenses are not deductible when calculating taxable income for tobacco enterprises [8].