The enterprises who purchase tobacco leaves within the territory of China shall be the taxpayers of tobacco tax.
2. Taxation Scope
Dried tobacco leaves, roasted tobacco leaves.
3. Tax Rate
Tobacco tax adopt uniform tax rate of 20%.
4. Calculation for tax payable
Tax payable= Actual payment for tobacco leaf procurement*20%
* The actual payment includes the price of tobacco leaf and additional subsidies, which shall be calculated at 10% of the purchase price.
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Foreign enterprises include foreign companies, enterprises and other economic organizations which have establishments or places in China engaged in production or business operations or which, though without establishments or places in China, have income from sources within the territory of China.
Non-resident individuals: an individual who is not domiciled and does not reside in China, or who is not domiciled and has resided in China for a cumulative period of less than 183 days in a tax year shall be considered as a non-resident individual. Non-resident individuals shall pay individual income tax according to tax law on their income of wages and salaries obtained within the territory of China.
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