China tobacco tax includes value-added tax and consumption tax, in which the value-added tax is 17%, the consumption tax is 0.003 yuan per cigarette for 56% of Class A cigarettes, 0.003 yuan per cigarette for 36% of Class B cigarettes, 36% of cigars and 30% of cut tobacco in production. Cigars, cigars, cut tobacco and redried tobacco leaves are collectively called tobacco products.

Article 2 of the Regulations for the Implementation of the Tobacco Monopoly Law of People's Republic of China (PRC): Tobacco monopoly refers to the system of monopoly and unified management of the production, sale, import and export of tobacco monopoly products by the state.

Article 3 of the Regulations for the Implementation of the Tobacco Monopoly Law of People's Republic of China (PRC): The cut tobacco in tobacco monopoly products refers to cut tobacco and powdery articles made of tobacco leaves, redried tobacco leaves and tobacco flakes.

Catalogue of special machinery for tobacco: vacuum moisture regain machine, tip cutter, leaf moistening machine, stem moistening machine, cigarette feeder, leaf beating machine, cigarette feeder, flavoring machine, leaf storage cabinet, stem storage cabinet, tobacco storage cabinet, stem steaming machine, stem pressing machine, tobacco cutter, tobacco heating and humidifying machine, tobacco drying machine, cold cutting machine, expansion device and burley tobacco. Filter rod forming unit and its single machine, cigarette tray loader, cigarette tray unloader, filter rod conveying device, cigarette conveying and storage device, cigarette packaging and sealing device, waste cigarette, cut tobacco recycling device, tobacco sheet production line.

According to the above-mentioned laws and regulations, anyone who engages in the production, wholesale and retail business of tobacco monopoly products, as well as the import and export business of tobacco monopoly products and the purchase and sale business of foreign tobacco products must apply for a license for tobacco monopoly production, wholesale, retail or special tobacco monopoly business, otherwise, his behavior will involve illegal and criminal activities.

Second, the charges involved.

1. Article 225 of the Criminal Law of People's Republic of China (PRC): Whoever, in violation of state regulations, commits one of the following illegal business operations and disrupts the market order, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the illegal income; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years, and shall also be fined not less than one time but not more than five times for illegal gains or confiscation of property:

(a) operating a franchise or monopoly commodity or other commodities whose operation is restricted by laws and administrative regulations without permission;

(2) buying and selling import and export licenses, import and export certificates of origin and other business licenses or approval documents stipulated by laws and administrative regulations;

(3) illegally engaging in securities, futures or insurance business without the approval of the relevant competent department of the state;

(four) other illegal business activities that seriously disrupt the market order.