The transfer price of the first type of cigarettes excluding tax is more than 1 yuan, and the retail price is more than 18 yuan;
The transfer price of Class II cigarettes excluding tax is between one in 7 yuan and one in 1 yuan, and the retail price is between one in 13 yuan and one in 18 yuan.
The allocation price of the three types of cigarettes excluding tax is between one in 3 yuan and one in 7 yuan, and the retail price is between one in 6 yuan and one in 13 yuan.
cigarette is a kind of tobacco products, and its preparation method is to dry tobacco, cut it into shreds, and then grow it into a barrel-shaped strip with a diameter of 12mm in a paper roll. When smoking, light one end, and then inhale the smoke generated at the other end with your mouth. A kind of cigarette price categories such as Soft China, Hard Box Yuxi, Soft Yuxi, Hard Box China, Yunyan Red Panda, Soft Blue Yellow Crane Tower, Yellow Crane Tower (on Road), Yuxi (Harmony), Yunyan (Impression), etc. The second category of tobacco prices is like the new version of Liqun, Jinxiu Huangshan, Treasures Lanzhou, Shangpin Baisha, Red Seven Wolves, Hongtashan (Classic 15), Taishan (Guanyun), etc. There are three types of tobacco prices, such as Soft Red Changbai Mountain, Soft Classic Hongta Mountain, Century Hongta Mountain, Tianxingjian Hongqi Canal, Double Happiness Diamond, Soft Red Jinsheng, Golden Leaf Emgrand, Jiaozi (Time Sunshine), Century Wind Panda, Red Nanjing and so on.
Legal basis:
Administrative Measures for Information Collection and Verification of Cigarette Consumption Tax in taxable value Article 2 The meaning of the following terms in these Measures:
"Cigarette brand specifications" refers to the trademark brand specifications of cigarettes approved by the State Tobacco Monopoly Bureau.
"cigarette category" refers to the categories of cigarettes classified by the State Tobacco Monopoly Bureau, namely Class I cigarettes, Class II cigarettes, Class III cigarettes, Class IV cigarettes and Class V cigarettes.
Class I cigarettes: refer to cigarettes with a transfer price of over 1 yuan per standard bar (2 cigarettes, the same below).
Class II cigarettes: refer to cigarettes whose transfer price per standard article is over 7 yuan but less than 1 yuan.
Class III cigarettes: refer to cigarettes whose transfer price per standard article is over 3 yuan but less than 7 yuan.
Four types of cigarettes: refers to cigarettes whose allocated price per standard article is over 16.5 yuan and less than that of 3 yuan.
five types of cigarettes: refers to cigarettes whose allocation price per standard article is less than 16.5 yuan.