欢迎扫描下方二维码关注： 一问一答 1 烟草企业收购烟叶时，应如何计算 烟叶税？ 在中华人民共和国境内，依照《中华人民共和国烟草专卖法》的规定收购烟叶的单位为烟叶税 烟草行业 涉税知识 的纳税人。 所称烟叶，是指烤烟叶、晾晒烟叶，税率为百分之二十。 烟叶税的应纳税额按照纳税人收购烟叶实际支付的价款总额乘以税率计算 。 纳税人收购烟叶 实际支付的价款总额包括纳税人支付给烟叶生产销售单位和个人的烟叶收购价款和 价外补贴 。其 中， 价外补贴统一按烟叶收购价款的10%计算。 企业生产的哪些烟类产品要缴纳 消费税？ 凡是以烟叶为原料加工生产的产品，不论使用何种辅料，均属于烟税目的征收范围。烟税目下 设 卷烟、雪茄烟、烟丝、电子烟 四个子目。 3 各种烟类的消费税税率是多少？ 分别在什么环节征收？ 1.卷烟 生产（进口）环节： 甲类卷烟 （调拨价70元（不含增值税）/条以上（含70元））为56%加0.003元/支 乙类卷烟（调拨价70元（不含增值税）/条以下）为36%加0.003元/支 批发环节：11%加0.005元/支 2.雪茄烟 生产（进口）环节：36% 3.烟丝 生产（进口）环节：30% 4.电子烟 生产（进口） ...

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]

Core Insights - A significant illegal tobacco operation was dismantled in Inner Mongolia, involving a network that distributed processed tobacco across multiple provinces, resulting in the arrest of 11 suspects and the seizure of over 1.35 tons of finished tobacco and 33 tons of raw materials [1][5][6] Group 1: Discovery and Investigation - The investigation began with a tip-off regarding a flower shop suspected of illegal tobacco sales, leading to the discovery of bulk tobacco without proper labeling [2] - The suspects were found to be using household appliances as a cover for shipping tobacco, indicating a sophisticated smuggling operation [2][3] - A collaborative effort between police in different provinces was initiated to track and apprehend key suspects involved in the illegal tobacco supply chain [3][4] Group 2: Network Disruption - The investigation revealed a larger network involving multiple layers of suppliers and distributors, with significant financial transactions traced back to a source in Yunnan [4][6] - A coordinated operation in September 2024 led to the seizure of over 30 tons of tobacco products and the arrest of several key figures in the operation [5][6] - The operation successfully dismantled a four-tier supply chain, cutting off a major illegal tobacco distribution network that spanned across the country [6]