Core Viewpoint - The "Henan Province Tobacco Monopoly Management Regulations" has been approved and will take effect on May 1, 2026, aiming to strengthen tobacco management, improve product quality, and protect consumer interests while ensuring fiscal revenue for the state and local governments [2][34]. Group 1: General Principles - The regulations are established based on the "Tobacco Monopoly Law of the People's Republic of China" and related laws, tailored to the province's specific conditions [4]. - The regulations apply to all activities related to the production, sale, transportation, and storage of tobacco monopoly products within the province [4][5]. Group 2: Responsibilities of Authorities - The provincial tobacco monopoly administrative department is responsible for overseeing tobacco monopoly work, supported by municipal and county-level departments [6]. - County-level tobacco monopoly administrative departments are required to utilize new technologies like big data and AI to enhance service quality and management efficiency [7]. Group 3: Tobacco Leaf Management - The regulations mandate the provincial department to manage tobacco leaf planting and provide support in terms of funding and technology to improve quality and efficiency [10]. - Tobacco companies are required to unify the purchase of tobacco leaves according to national standards and must sign contracts with growers regarding planting areas and prices [10][12]. Group 4: Production and Sales of Tobacco Products - Tobacco product manufacturers must comply with national quality standards and are required to strengthen technical research to reduce harmful components [18]. - Retailers must obtain the necessary licenses and are prohibited from selling tobacco products to minors, with clear signage required in retail locations [20][21]. Group 5: Supervision and Enforcement - The tobacco monopoly administrative department has the authority to investigate violations of tobacco laws, including inspecting production and storage sites [25][30]. - There are specific penalties outlined for various violations, including fines for disrupting tobacco leaf purchasing order and for unauthorized sales of tobacco products [31][36]. Group 6: New Tobacco Products - New tobacco products, such as e-cigarettes, will be regulated similarly to traditional cigarettes under the new regulations [34].

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） ...

General Provisions - The company is established to protect the legal rights of shareholders, employees, and creditors, and to regulate its organization and behavior according to relevant laws [3][4] - The company was approved by the Nanjing Economic System Reform Commission and registered on July 7, 1992, with a registered capital of RMB 1,128,334,788 [4][5] Business Objectives and Scope - The company's business objective is to promote steady development and provide reasonable returns to shareholders while contributing to the economic development of Nanjing [8] - The approved business scope includes retail of daily necessities, food, and various products, real estate development, e-commerce, and property management [8][9] Shares - The company's total shares amount to 1,128,334,788, all of which are ordinary shares [9] - The issuance of shares follows principles of openness, fairness, and justice, ensuring equal rights for all shareholders of the same category [9][10] Shareholders and Shareholder Meetings - Shareholders have rights to dividends, participate in meetings, supervise the company, and request information [15][16] - The company must hold annual shareholder meetings within six months after the end of the previous fiscal year [48] Board of Directors - The board of directors is responsible for the company's operations and must report to the shareholders [75] - The board must ensure compliance with laws and regulations during meetings and decision-making processes [81][82] Amendments to the Articles - The articles of association can be amended according to the procedures established within the document and must be approved by the shareholders [10][11]

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 Viewpoint - The article discusses the closure of the Wangchao Hotel in Xuhui District, Shanghai, highlighting its historical significance and current state of abandonment [1][3][8]. Group 1: Hotel Status - The Wangchao Hotel, established in June 2001, is registered as an individual business and is currently listed as "operating" despite being vacant [3][4]. - A notice at the hotel indicates that personnel from the Qi Family Garden Hotel are not allowed to enter without the chairman's consent, suggesting a contractual dispute [1][3]. Group 2: Historical Significance - The Wangchao Hotel was once a prestigious venue in Shanghai, known for hosting significant events such as weddings and banquets, and was recognized for its luxurious ambiance [3][6]. - The hotel was a popular choice for celebrations among locals, with nostalgic memories associated with it, including a notable presence of a stretched Lincoln parked outside [3][6]. Group 3: Current Observations - Observations from local residents indicate that the hotel has been rebranded as Qi Family Garden, although the exterior signage has not changed [7]. - The future of the Wangchao Hotel and its potential return to prominence remains uncertain [8].