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General Description of Tobacco and Alcohol Tax
The National Taxation Bureau of the Northern Area, Ministry of Finance stated that the current tobacco and alcohol tax is a single-stage tax system for tobacco and alcohol stipulated in the Tobacco and Alcohol Tax Act at the time of ex-factory or import. "Tobacco products" stipulated in the Tobacco and Alcohol Tax Act is divided into four categories: Cigarettes, Cut tobacco, Cigars and Other tobacco products. "Alcohol products" is divided into six categories: Brewed alcoholic beverages, Distilled spirits, Reprocessed alcoholic beverages, Cooking alcoholic products, Other alcoholic beverages and Ethyl alcohol.
Furthermore, the taxpayers of tobacco and alcohol tax are as follows:
1. For tobacco and alcohol products manufactured domestically: the manufacturer.
2. For tobacco and alcohol products manufactured on consignment basis: the consigned manufacturer.
3. For tobacco and alcohol products imported from abroad: the receiver of the goods, the holder of the bill of lading or the holder of the goods.
4. For untaxed tobacco and alcohol products auctioned off by the court or other agencies: the purchaser.
5. For exempted tobacco and alcohol products, which are resold or used for other purposes, having lost their tax-exempt status and on which tax shall be paid: the holder of the goods.
If there are any questions, please call toll-free number 0800-000321, or directly contact National Taxation Bureaus, regional taxation branches or offices for further information.
Furthermore, the taxpayers of tobacco and alcohol tax are as follows:
1. For tobacco and alcohol products manufactured domestically: the manufacturer.
2. For tobacco and alcohol products manufactured on consignment basis: the consigned manufacturer.
3. For tobacco and alcohol products imported from abroad: the receiver of the goods, the holder of the bill of lading or the holder of the goods.
4. For untaxed tobacco and alcohol products auctioned off by the court or other agencies: the purchaser.
5. For exempted tobacco and alcohol products, which are resold or used for other purposes, having lost their tax-exempt status and on which tax shall be paid: the holder of the goods.
If there are any questions, please call toll-free number 0800-000321, or directly contact National Taxation Bureaus, regional taxation branches or offices for further information.
Issuing Unit：National Taxation Bureau of Northern Area
Publish date：2019-06-24
View Date：2019-06-24
Update Date：2019-06-24
Rate：791