At present, China's tobacco enterprises are turned over to the state finance, mainly including taxes and special income. Specifically, there are seven kinds of taxes: one is tobacco tax. Tobacco tax is the only agricultural tax retained in China at present, and the taxpayer is tobacco company. The tax is based on the price of tobacco leaves (including subsidies) purchased from tobacco farmers, and the tax rate is 20%. The second is the consumption tax. The state imposes a specific tax of 0.003 yuan on each cigarette in the production process, and at the same time imposes an ad valorem consumption tax of 56% on Class A cigarettes and 36% on Class B cigarettes. In the wholesale process, a specific tax of 0.005 yuan/cigarette is levied on all cigarettes, and an ad valorem consumption tax is levied on all cigarettes at the tax rate of 1 1%. For cigars and cut tobacco, the state collects ad valorem consumption tax at the rate of 36% and 30% respectively in the production process. The third is value-added tax. The tax basis and collection method of value-added tax in tobacco industry are basically the same as other industries, and the tax rate is 17%. The fourth is the urban maintenance and construction tax. The tax basis is the sum of consumption tax, value-added tax and business tax paid by tobacco enterprises, and the applicable tax rate is 7%. Fifth, education surcharge. The tax basis and tax payment method are the same as the urban maintenance and construction tax, and the additional rate is 5%. Sixth, import tariffs. Different types of tobacco products have different tax rates, among which cigarettes made of tobacco are taxed at 25% of the import value. Seventh, enterprise income tax. The tax basis and collection method are the same as other industries, and the tax rate is 25%. There are two kinds of special income paid by tobacco enterprises to the state finance: one is state-owned capital gains. Since the state began to collect state-owned capital gains, China Tobacco Corporation turned over the state-owned capital gains according to the highest collection ratio of the year; The other is the special after-tax profit. After the state-owned capital gains are turned over, the special after-tax profits must also be turned over to the central finance. Although these two kinds of special income are not paid according to the provisions of the tax law, tobacco enterprises must pay in full and on time in accordance with the relevant national policies and regulations, which also has the characteristics of compulsory and free taxation. In addition to seven kinds of taxes and two kinds of special income, according to the relevant national laws and policies, tobacco enterprises also need to pay some government funds and fees such as water conservancy construction fund, flood control safety fund and river management fee every year. In 20 18, the national tobacco industry turned over the total national finance 100008 billion yuan by paying taxes, state-owned capital gains and special after-tax profits.

Legal basis: Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.