According to Article 225 of the Criminal Law of People's Republic of China (PRC), anyone who violates state regulations and commits one of the following illegal business operations and disrupts 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 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:
1. Without permission, engaging in franchise or monopoly commodities or other commodities whose operation is restricted by laws and administrative regulations;
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, without the approval of the relevant competent departments of the state, illegally engaged in securities, futures, insurance business, or illegally engaged in fund payment and settlement business;
4. Other illegal business operations that seriously disrupt the market order.
Goods and articles other than those stipulated in Articles 151, 152 and 347 of the Criminal Law of People's Republic of China (PRC) shall be punished according to the following provisions according to the seriousness of the case:
1. Whoever smuggles goods and articles and evades a large amount of tax payable, or continues smuggling after being given a second administrative punishment for smuggling within one year, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the tax payable.
2. Whoever smuggles goods and articles and evades the tax payable is huge or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall be fined not less than one time but not more than five times the tax payable.
3. Whoever smuggles goods and articles and evades the tax payable is especially huge, or there are other especially serious circumstances, shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall be fined not less than one time but not more than five times the tax payable, or his property shall be confiscated.
If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than ten years. Those who smuggle many times without treatment shall be punished according to the accumulated tax payable on smuggled goods and articles.
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Brief introduction of duty-free cigarettes
With the approval of the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China recently made major adjustments to the consumption tax policy on tobacco products. While raising the consumption tax rate to 56%, an additional 5% ad valorem tax was levied. The new policy will be implemented from May this year 1.
According to the latest policy, the ad valorem rate of consumption tax for Class A cigarettes is adjusted from 45% to 56%, for Class B cigarettes from 30% to 36%, and for cigars from 25% to 36%.
At the same time, the original classification standards of Class A and Class B cigarettes have also been adjusted. It turns out that the dividing line of 50 yuan has floated to 70 yuan, which means that the allocation price of 200 A cigarettes is above 70 yuan (excluding VAT), including 70 yuan, and cigarettes below this price are B cigarettes.
The most striking thing about this policy adjustment is the increase of ad valorem tax in cigarette wholesale, with a tax rate of 5%. Experts believe that adjusting the tobacco consumption tax will help reduce the number of smokers and at the same time alleviate the financial pressure of the country to some extent.