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| Order of the State Council | | 国务院令 |
(No. 464) | |
(第464号) |
The Interim Regulation of the People's Republic of China on Tobacco Leaf Tax is hereby promulgated and shall come into force as of the day of promulgation. | |
现公布《中华人民共和国烟叶税暂行条例》，自公布之日起施行。 |
Premier Wen Jiabao | |
总 理 温家宝 |
April 28, 2006 | |
二○○六年四月二十八日 |
Interim Regulation of the People's Republic of China on Tobacco Leaf Tax | |
中华人民共和国烟叶税暂行条例 |
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| Article 1 An entity that engages in the purchase of tobacco leaves within the territory of the People's Republic of China shall be a taxpayer of the tobacco leaf tax, which shall pay the tobacco leaf tax according to the present Regulation. | | 第一条 在中华人民共和国境内收购烟叶的单位为烟叶税的纳税人。纳税人应当依照本条例规定缴纳烟叶税。 |
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| Article 2 The term “tobacco leaves” as mentioned in the present Regulation refers to aired tobacco leaves and baked tobacco leaves. | | 第二条 本条例所称烟叶，是指晾晒烟叶、烤烟叶。 |
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Article 3 The tobacco leaf tax payable shall be computed on the basis of the sum as generated from tobacco leaf purchases as conducted by taxpayers as well as the tax rate as prescribed in Article 4 of the present Regulation. The formula for calculating the tobacco leaf tax payable is:
．．．．．． | | 第三条 烟叶税的应纳税额按照纳税人收购烟叶的收购金额和本条例第四条规定的税率计算。应纳税额的计算公式为：
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