下月起，电子烟将征消费税！
<section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; text-align: justify; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; color: rgb(0, 122, 170); font-size: 16px; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; overflow-wrap: break-word !important;">11月1日起我国将对电子烟征收消费税</strong></span></section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; text-align: justify; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><br/></section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; text-align: justify; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><p style=";text-indent:2em"><span style="font-size: 16px;">记者25日从财政部了解到，财政部、海关总署、国家税务总局日前联合发布公告称，为完善消费税制度，维护税制公平统一，更好发挥消费税引导健康消费的作用，自2022年11月1日起，将电子烟纳入消费税征收范围，在烟税目下增设电子烟子目。</span></p></section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; text-align: justify; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><br/></section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; text-align: justify; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><p style=";text-indent:2em"><span style="font-size: 16px;">公告明确，在中华人民共和国境内生产（进口）、批发电子烟的单位和个人为消费税纳税人。电子烟实行从价定率的办法计算纳税。生产（进口）环节的税率为36%，批发环节的税率为11%。</span></p></section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; text-align: justify; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><br/></section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; text-align: justify; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><p style=";text-indent:2em"><span style="font-size: 16px;">公告称，纳税人生产、批发电子烟的，按照生产、批发电子烟的销售额计算纳税。电子烟生产环节纳税人采用代销方式销售电子烟的，按照经销商（代理商）销售给电子烟批发企业的销售额计算纳税。纳税人进口电子烟的，按照组成计税价格计算纳税。电子烟生产环节纳税人从事电子烟代加工业务的，应当分开核算持有商标电子烟的销售额和代加工电子烟的销售额；未分开核算的，一并缴纳消费税。</span></p></section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; text-align: justify; font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><br/></section><section style="margin: 0px; padding: 0px; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.544px; text-align: justify; line-height: 1.6em; visibility: visible; font-family: system-ui, -apple-system, system-ui, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word !important;"><span style="font-size: 16px;">（<span style="font-size: 16px; letter-spacing: 0.544px; caret-color: rgb(255, 0, 0);">来源：新华社</span>）</span></section></section><link rel="stylesheet" href="//bbs.jjxw.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_o5S" id="wcn_editor_css"/> 很好！ 很好！吸烟有害健康！
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