Circular of the Ministry of Finance and the State Administration of Taxation on the Adjustment of Consumption Tax Rate on Imported Cigarettes
Circular of the Ministry of Finance and the State Administration of Taxation on the Adjustment of Consumption Tax Rate on Imported Cigarettes
Circular of the Ministry of Finance and the State Administration of Taxation on the Adjustment of Consumption Tax Rate on Imported Cigarettes
Cai Shui [2004] No. 22
January 29, 2004
The General Administration of Customs:
With the goal of consolidating the policy of consumption tax on imported cigarettes and locally-made ones, and upon the approval of the State Council, we hereby adjust the consumption tax rate on imported cigarettes, and make declarations on the the relevant issues as follows:
Article 1 Beginning March 1, 2004, the proportional consumption tax rate applicable to imported cigarettes shall be determined in accordance with the following criteria:
1.
......