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中国拟将烟叶税暂行条例上升为法律 维持现行20%税率不变

2017-08-28 16:56:08   中国经济网

中新社北京8月28日电 (记者 梁晓辉 张蔚然) 中国烟叶税法草案28日首次提请十二届全国人大常委会审议。草案保持现行税制框架和税负水平基本不变,为落实中共十八届三中全会税收法定原则,将烟叶税暂行条例上升为法律。

草案主要包括六方面内容。一是,烟叶税的纳税人为在中国境内收购烟叶的单位,即依照烟草专卖法的规定有权收购烟叶的烟草公司或受其委托收购烟叶的单位。

二是,烟叶税的征税对象为烟叶,范围包括烤烟叶、晾晒烟叶。

三是,烟叶税的计税依据为纳税人收购烟叶实际支付的价格总额。

四是,税率为20%,维持现行税率不变。

五是,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。

六是,草案规定烟叶税由税务机关征收,明确烟叶税按月计算,纳税人应当于纳税义务发生月的次月15日内申报纳税。

与烟叶税暂行条例比较,烟叶税法草案对计税依据作了修改,以“实际支付的价款总额”取代“收购金额”的表述,避免歧义并体现据实征收的要求。

全国人大财政经济委员会认为,落实税收法定原则是中共十八届三中全会提出的要求,新修改的立法法已相应作出规定。烟叶税法是此后第一个由税收暂行条例上升为税收法律的税收立法项目。草案内容基本可行。

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