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Announcement of the State Administration of Taxation on Issues concerning the Assessment of Taxable Values of Cigarettes for Consumption Tax [Effective]
国家税务总局关于卷烟消费税计税价格核定管理有关问题的公告 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation on Issues concerning the Assessment of Taxable Values of Cigarettes for Consumption Tax 

国家税务总局关于卷烟消费税计税价格核定管理有关问题的公告

(Announcement No. 32 [2017] of the State Administration of Taxation) (国家税务总局公告2017年第32号)

To further regulate the administration of the assessment of taxable values of cigarettes for consumption tax (hereinafter referred to as “taxable values”), the relevant issues are hereby announced as follows: 为进一步规范卷烟消费税计税价格(以下简称“计税价格”)核定管理工作,现将有关问题公告如下:
I. Where the information and materials on cigarettes of new brands and new specifications fail to be submitted in accordance with the Measures for the Administration of the Information Collection and Assessment of Taxable Values of Cigarettes for Consumption Tax (Issued by Order No. 26, SAT, hereinafter referred to as the “Measures”), cigarette manufacturing enterprises as consumption tax payers (hereinafter referred to as “taxpayers”) may, one year after calculating and paying consumption tax at the taxable values assessed by the State Administration of Taxation, file an application for adjusting the taxable values with the competent tax authorities. The competent tax authorities shall, within 15 days after receiving the application, submit level by level the documents on applying for adjusting the taxable values to the State Administration of Taxation. The tax authorities shall, within 30 days after receiving the documents, adjust and issue the taxable values according to the sales prices for six consecutive months during the wholesale of the cigarettes of such brands and specifications collected during the current period.
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   一、对于未按照《卷烟消费税计税价格信息采集和核定管理办法》(国家税务总局令第26号公布,以下简称《办法》)规定报送信息资料的新牌号、新规格卷烟,卷烟生产企业消费税纳税人(以下简称“纳税人”)按照税务总局核定的计税价格计算缴纳消费税满1年后,可向主管税务机关提出调整计税价格的申请。主管税务机关应于收到申请后15日内,将申请调整计税价格文件逐级上报至税务总局。税务总局收到文件后30日内,根据当期已采集的该牌号规格卷烟批发环节连续6个月的销售价格,调整并发布计税价格。
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