財政部等發佈關於對電子煙徵收消費税的公告

華爾街見聞
2022.10.25 07:12
將電子煙納入消費税徵收範圍，在煙税目下增設電子煙子目。電子煙實行從價定率的辦法計算納税。生產（進口）環節的税率為 36%，批發環節的税率為 11%。
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