Wholesale of tobacco and alcohol must pay local and national taxes.

Local taxes are paid to urban construction, surcharges, education surcharges, personal income tax, etc., and national taxes are paid to value-added tax, consumption tax, stamp duty and other taxes.

1. Value-added tax.

17% for general taxpayers; 3% for small-scale taxpayers 2. Urban maintenance and construction tax.

Calculated based on the actual amount of VAT paid.

If the taxpayer's location is an urban area, the tax rate is 7%; if the taxpayer's location is a county seat or an organized town, the tax rate is 5%; if the taxpayer's location is not an urban area, a county seat, or an organized town, the tax rate is 1%.

; 3. The education surcharge is 3% of the value-added tax payable; 4. In some places, a local education surcharge is levied, which is 2% of the value-added tax payable; 5. Water conservancy fund.

According to 1% of the value-added tax payable, there are also stamp duties, corporate income tax (or personal income tax), etc.

The specific tax identification will be determined by the competent tax authorities when reviewing tax registration materials.