问题已解决
卷煙的從量消費稅的稅率?



你好,除了卷煙還有白酒,這兩種是復合計稅的。
2024 06/10 10:35

84785046 

2024 06/10 10:36
我知道,從量的稅率

小寶老師 

2024 06/10 10:37
甲類卷煙(調(diào)撥價70元(不含增值稅)/條以上(含70元):56%加0.003元/支,在生產(chǎn)環(huán)節(jié)征稅;
乙類卷煙(調(diào)撥價70元(不含增值稅)/條以下):36%加0.003元/支,在生產(chǎn)環(huán)節(jié)征稅。
在批發(fā)環(huán)節(jié)加征11%的從價稅和0.005元/支的從量稅。
