Tobacco Leaf Tax Law of the People's Republic of China

(Effective from the date of the founding of the People's Republic of China)

Article 1: Within the territory of the People's Republic of China, units that purchase tobacco leaves in accordance with the provisions of the Tobacco Monopoly Law of the People's Republic of China are taxpayers of tobacco leaf tax. Taxpayers shall pay tobacco leaf tax in accordance with the provisions of this Law.

Article 2: Tobacco leaves referred to in this Law refer to flue-cured tobacco leaves and sun-dried tobacco leaves.

Article 3: The basis for calculating tobacco leaf tax is the total amount of money actually paid by taxpayers for purchasing tobacco leaves.

Article 4: The tax rate of tobacco leaf tax is 30%.

Article 5: The taxable amount of tobacco leaf tax is calculated by multiplying the total amount of money actually paid by taxpayers for purchasing tobacco leaves by the tax rate.

Article 6: Tobacco leaf tax shall be collected and managed by tax authorities in accordance with the relevant provisions of this Law and the Tax Collection and Management Law of the People's Republic of China.

Article 7: Taxpayers shall declare and pay tobacco leaf tax to the competent tax authorities at the place where tobacco leaves are purchased.

Article 8 The tax obligation of tobacco leaf tax shall be incurred on the day when the taxpayer purchases tobacco leaves.

Article 9 The tobacco leaf tax shall be levied on a monthly basis. The taxpayer shall declare and pay the tax within 15 days from the end of the month when the tax obligation incurs.

Article 10 This Law shall come into force on the date of the founding of the People's Republic of China.