财税[2004]第22号

颁布日期：20040129 　实施日期：20040301 　颁布单位：财政部、 国家税务总局

　　CaiShui [2004] No.22

　　January 29th， 2004

　　The Customs General Administration：

　　With a view to consolidating¹ the policy of consumption tax on imported cigarettes and homemade cigarettes， and upon the approval of the State Council， we hereby adjust the consumption tax rate of imported cigarettes， and give the following Circular on relevant issues：

　　I. From March 1， 2004， the proportional consumption tax rate applicable to imported cigarettes shall be determined² in accordance with the following measures：

　　1. The price of each standard carton of imported cigarettes （200 cigarettes） for the determination of applying proportional consumption tax rate = （duty-paid value + customs duty + fixed³ consumption tax rate） /（1－consumption tax rate）。 Among them， the duty-paid value and the customs duty shall be the duty-paid value and the amount of customs duty of each standard carton of 200 cigarettes； the fixed consumption tax rate shall be 0.6 Yuan （which comes from the calculation according to the existing fixed consumption tax rate） for each standard carton of 200 cigarettes； the consumption tax rate shall be fixed as 30%.

　　2. In case the price of each standard carton of imported cigarettes （200 cigarettes） for the determination of applying proportional tax rate is 50 Yuan or more， the proportional tax rate applicable shall be 45%. If the price of each standard carton of imported cigarettes （200 cigarettes）， which are determined for applying proportional tax rate， is less than 50 Yuan， the proportional tax rate applicable shall be 30%.

　　II. The composite assessable value of consumption tax applicable to and the amount of taxable consumption tax on imported cigarettes shall be calculated according to the proportional consumption tax rate applicable as determined in the foregoing paragraph.

　　1. The composite assessable value of consumption tax on imported cigarettes = （duty-paid value + customs duty + fixed consumption tax rate）/（1–proportional consumption tax rate applicable to imported cigarettes）。

　　2. The amount of taxable consumption tax = the composite assessable value of consumption tax on imported cigarettes × the proportional consumption tax rate applicable to imported cigarettes + fixed amount of consumption tax. Among them， the fixed amount of consumption tax = quantity of imported cigarettes checked and ratified⁴ by the customs ×fixed consumption tax rate， and the fixed consumption tax rate shall be 150 Yuan for each standard box of 50，000 cigarettes.

　　Please comply with and implement⁵ this notice accordingly.