Core Viewpoint - The article discusses the taxation policies and requirements for various tobacco products, including cigarettes, cigars, and electronic cigarettes, as well as the process for businesses to become tax refund stores for overseas travelers. Taxation Policies - The tax rates for different tobacco products are specified, with the following rates: - Class A cigarettes: 56% + 0.003 yuan per stick - Class B cigarettes: 36% + 0.003 yuan per stick - Cigars: 36% - Tobacco slices: 30% - Electronic cigarettes: 11% [3][4] Tax Collection Stages - Taxes are collected at different stages: - Cigarettes and cigars are taxed at the production (import) stage - Tobacco slices are taxed at the production (import) stage - Electronic cigarettes are taxed at the wholesale stage [3][4] Requirements for Becoming a Tax Refund Store - Businesses must meet four core conditions to qualify as a tax refund store: 1. Must have general VAT taxpayer qualifications 2. Must have a good tax credit rating (A, B, or M level) 3. Must install and use the official tax refund management system 4. Must maintain accurate financial records for tax refund items [15][16][17][18] Application Process - The process to apply for becoming a tax refund store includes: 1. Preparing application materials and filling out the required forms 2. Submitting the application to the tax authority, either directly or through an agent 3. The tax authority will review the application within five working days and notify the business of the outcome [20][22][23] Post-Approval Requirements - After approval, businesses must: - Ensure the tax refund management system operates smoothly - Maintain sales records for tax refund items for at least five years - Display a "Tax Refund Store" sign prominently for identification by overseas travelers [25][26][27][32]

经审讯，张某光、张某琪二人对非法销售烟丝的行为供认不讳，同时还交代出其上线的联系信息。根据 二人供述，他们所售烟丝均来自固定的上家渠道，这一重要线索立即引起了专案组民警的高度警觉。专 案组连夜召开案情分析会，决定顺藤摸瓜、深挖彻查。经过数日的缜密侦查，一个位于河北省保定市高 阳县的大型烟丝集散点进入警方视线。与此同时，张某光的上线刘某昌、崔某艳这对夫妻也被警方锁 定。 近期，内蒙古鄂尔多斯市达拉特旗公安局联合达拉特旗烟草专卖局，经过十个月缜密侦查，成功破获一 起非法经营案，捣毁云南、河北3处非法加工烟丝窝点、5处仓储窝点，打掉了一个从云南向河北、山 东、山西、内蒙古、吉林、黑龙江、辽宁等地售卖烟丝的非法经营网络，抓获犯罪嫌疑人11人，总计查 获成品烟丝1.35吨、烟叶及半成品33吨、大型烟丝切割机2台、卷烟机1台、烟管54万支、烟嘴14万支， 累计涉案金额1000余万元。 发现线索：花圈店暗藏非法交易 2024年5月17日，达拉特旗公安局经侦大队接到旗烟草专卖局提供的重要线索：该局执法人员在工作中 发现树林召镇某市场院内一家花圈寿衣店涉嫌非法经营活动。经侦大队民警迅速采取行动，前往现场进 行侦查。 民警在该店 ...