Party regulations Laws Tax documents About

中华人民共和国烟叶税法

Article 5

In force

烟叶税的应纳税额按照纳税人收购烟叶实际支付的价款总额乘以税率计算。

Laws · NPC Standing Committee · In force from July 1, 2018

Article 4 Back to full text Article 6

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