烟草税收是百分之几(国家烟草税收是百分比)

综合百科2022-12-10 22:12:02佚名

烟草的纳税率除了正常的增值税17%以外,就是消费税了,税率分别是:

甲类卷烟(调拨价70元或以上/条):税率56%,另收0.003元/支,于生产环节征收;

乙类卷烟(调拨价低于70元/条):税率36%,另收0.003元/支,于生产环节征收;

商业批发:税率11%,另收0.005元/支,于批发环节征收;

雪茄:税率36%,于生产环节征收;

烟丝:税率30%,于生产环节征收。

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