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2023.01
Electronic cigarettes are subject to ad valorem tariff. The tax rate of the production (import) link is 36%, and the tax rate of the wholesale link is 11%. This announcement will be implemented as of November 1, 2022.
Taxpayers in the production of e-cigarettes refer to enterprises that have obtained the license for tobacco monopoly production enterprises and obtained or obtained the license to use the registered trademark of others' e-cigarettes
Taxpayers who produce and wholesale electronic cigarettes shall pay tax according to the sales volume of the production and wholesale electronic cigarettes.
Electronic cigarettes will be included in the scope of consumption tax collection, and electronic cigarettes will be added under the tobacco tax.
Taxpayers exporting e-cigarettes are subject to the export tax refund (exemption) policy. Add e-cigarettes to the list of non-duty-free imported goods in the border trade and levy taxes according to regulations.
15
Electronic flue gas sol refers to the gaseous dispersion system composed of solid or liquid particles suspended in the gas medium. The density of these solid or liquid particles can vary slightly or greatly from that of the gas medium.
Generally, the most common regulations on food contact materials are China's own regulations on food contact materials GB4806, and other well-known ones are the US FDA, EU EC 1935/2004, Germany LFGB, France DGCCRF, Japan JFSL 370, Italy D.M.21/03/73
For a long time in the past, the electronic cigarette market has been in a state of "three nots" without product standards, production supervision and product safety rating.
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According to Taiwan's "United News Network", the legislature of the Taiwan authorities passed an amendment to some provisions of the "Smoke Hazard Prevention and Control Law" on the 12th "third reading"。
As an emerging substitute for traditional tobacco, e-cigarettes are sensitive to supervision policies, and the export of this product needs to be carried out according to national policies.
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