财政部、国家税务总局关于调整进口卷烟消费税税率的通知
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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.



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1 consolidating 6c04b889a235c3f1fd1ba84bc5ca1f80     
v.(使)巩固, (使)加强( consolidate的现在分词 );(使)合并
参考例句:
  • These measures are meant for consolidating the system of basic medical care. 这些举措旨在夯实基层医疗体系,让老百姓看大病不必出远门。 来自互联网
  • We are consolidating the Chinese and English versions of our homepage. 我们将为您提供中英文版本一起的主页。 来自互联网
2 determined duszmP     
adj.坚定的;有决心的
参考例句:
  • I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
  • He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。
3 fixed JsKzzj     
adj.固定的,不变的,准备好的;(计算机)固定的
参考例句:
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗?
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定,我们就不应该随意改变。
4 ratified 307141b60a4e10c8e00fe98bc499667a     
v.批准,签认(合约等)( ratify的过去式和过去分词 )
参考例句:
  • The treaty was declared invalid because it had not been ratified. 条约没有得到批准,因此被宣布无效。
  • The treaty was ratified by all the member states. 这个条约得到了所有成员国的批准。
5 implement WcdzG     
n.(pl.)工具,器具;vt.实行,实施,执行
参考例句:
  • Don't undertake a project unless you can implement it.不要承担一项计划,除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
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