E-cigarettes do not use the composite calculation and taxation method to calculate and pay consumption tax. E-cigarettes use an ad valorem rate method to calculate taxes. The tax rates for e-cigarettes and Class B cigarettes are closest. The difference between the two is that Class B cigarettes adopt a compound tax calculation, and specific taxes are set in the production and wholesale links, while e-cigarettes have Boxes are used as the unit of quantity and cannot be measured per standard bar, so e-cigarettes and cigarettes use two different tax payment methods.

1. E-cigarette consumption tax taxpayers

1. Obtaining or using with permission the registered trademark of other people’s e-cigarette products shall be in accordance with the relevant provisions of the Trademark Law of the People’s Republic of China Sure.

2. If electronic cigarettes are produced through contract processing, the enterprise holding the trademark shall pay consumption tax. Enterprises that only engage in the processing of e-cigarette products are not taxpayers of e-cigarette consumption tax.

2. The objects of e-cigarette consumption tax

The objects of e-cigarette consumption tax are e-cigarette products. E-cigarettes refer to electronic transmissions used to generate aerosols for people to smoke. Systems, including cartridges, smoking accessories, and electronic cigarette products sold in combination with cartridges and smoking accessories. Cartridges refer to electronic cigarette components containing aerosols. Smoking accessories refer to electronic devices that atomize aerosols into inhalable aerosols. The specific definition of e-cigarettes is determined in accordance with the mandatory national standard for "E-cigarettes" (GB41700-2022) issued by the State Administration for Market Regulation and the National Standardization Administration.

3. E-cigarette consumption tax rate

E-cigarettes adopt an ad valorem rate method to calculate tax. Similar to cigarettes, two consumption taxes are levied, one in the production (import) link and the wholesale link. Cigarettes are divided into Class A and Class B cigarettes in the production (import) link. The consumption tax rates are 56% and 36% respectively. E-cigarettes are taxed. The standard is the same as that of Class B cigarettes, and the consumption tax rate in the production (import) link is 36%; the tax rate in the wholesale link is the same as that of cigarettes, and the consumption tax rate in the wholesale link is 11%.

IV. Determination of the taxable price of e-cigarette consumption tax under different business models

For taxpayers engaged in the production and wholesale of e-cigarettes, the sales volume of the production and wholesale of e-cigarettes shall be calculated. tax price.

1. Analyze how three special models determine the taxable price of e-cigarette consumption tax

Mode 1: Consignment sales method.

If a taxpayer in the e-cigarette production process uses a consignment method to sell e-cigarettes, the sales volume (including all prices collected and extra-price fees) sold by the dealer (agent) to the e-cigarette wholesale enterprise shall be the e-cigarette The taxable price of taxpayers in the cigarette production link. For example, an e-cigarette consumption tax taxpayer produces trademarked e-cigarette products and sells them to e-cigarette wholesale companies in December 2022, with sales of 1 million yuan excluding VAT. The taxpayer should declare and pay e-cigarette consumption tax in January 2023. The cigarette consumption tax is 360,000 yuan (1 million yuan × 36%). If the taxpayer entrusts a dealer (agent) to sell the same e-cigarette product, and the dealer (agent) sells the e-cigarette wholesale enterprise to a sales volume of 1.1 million yuan excluding VAT, the taxpayer should declare in January 2023 The e-cigarette consumption tax paid is 396,000 yuan (1.1 million yuan × 36%).

Mode 2: Taxpayers in the e-cigarette production link engage in e-cigarette processing business.

Taxpayers in the e-cigarette production chain who engage in e-cigarette processing business shall separately calculate the sales of trademarked e-cigarettes and the sales of e-cigarettes processed by e-cigarettes; if they do not do separate accounting, they shall pay consumption tax together. . For example, an e-cigarette manufacturer holds e-cigarette trademark A to produce e-cigarette products. In December 2022, the taxpayer produced and sold e-cigarette A to e-cigarette wholesale enterprises, with sales of 1 million yuan excluding value-added tax. At the same time, in that month, the taxpayer (who does not hold the e-cigarette trademark B) is engaged in the e-cigarette processing business, producing and selling B e-cigarettes to B e-cigarette manufacturer (which holds the e-cigarette trademark B), and the sales volume excluding VAT is 50 Ten thousand yuan. If the taxpayer separately accounts for the sales of e-cigarette A and e-cigarette B, the e-cigarette consumption tax the taxpayer should declare and pay in January 2023 is 360,000 yuan (1 million yuan × 36%). It should be noted that when e-cigarette manufacturer B sells e-cigarette B to an e-cigarette wholesale enterprise, it must declare and pay consumption tax on its own. If the taxpayer does not separately calculate the sales of e-cigarettes A and e-cigarettes B, the e-cigarette consumption tax the taxpayer should declare and pay in January 2023 is 540,000 yuan [(1 million yuan + 500,000 yuan) × 36%].

Mode 3: There is no sales price for similar consumer goods/imported e-cigarettes.

According to the relevant provisions of the "Interim Regulations of the People's Republic of China on Consumption Tax" and the "Implementation Rules of the Interim Regulations of the People's Republic of China on Consumption Tax", when taxable consumer goods produced by a taxpayer for self-use do not have similar For the sales price of consumer goods, the national average cost profit margin needs to be used to calculate the taxable price. The national average cost profit margin of taxable consumer goods is determined by the State Administration of Taxation. Therefore, based on the actual production and operation of my country's e-cigarette industry, the relevant business departments have tentatively set the national average cost profit rate of e-cigarettes at 10%. For example, consider an electronic cigarette manufacturer that holds a trademark. In December 2022, the taxpayer produced e-cigarette A for personal use. There was no sales price for this e-cigarette for similar consumer goods. The cost of materials, labor, etc. to produce e-cigarette A was 1 million yuan. The taxable price of e-cigarette A was 100× (1 +10%) ÷ (1-36%) = 1.7188 million yuan, then the e-cigarette consumption tax the taxpayer should declare and pay in January 2023 is 61.88 million yuan (1.7188 million yuan × 36%).

2. Electronic cigarette consumption tax declaration and payment

(1) Considering that electronic cigarettes are a new consumption tax sub-category, in order to smoothly carry out tax declaration and other related tax-related matters, it is necessary to engage in the production of electronic cigarettes , Wholesale business taxpayers should go to the tax authorities to apply for consumption tax identification.

(2) Starting from November 2022 (the tax period), taxpayers engaged in the production and wholesale business of e-cigarettes should follow the adjusted "Name of Taxable Consumer Goods" when declaring and paying consumption tax. , Tax Rate and Unit of Measurement Comparison Table" and the "Announcement of the State Administration of Taxation on Matters Concerning the Integration of Value-Added Tax, Consumption Tax and Surcharge Declaration Forms" (No. 20, 2021) require that the "Consumption Tax and Surcharge Declaration Form" be filled in.

3. E-cigarette consumption tax import and export policies

Taxpayers exporting e-cigarettes are subject to the export tax refund (exemption) policy.

Add e-cigarettes to the list of imported goods that are not exempt from tax exemption in the border trade and impose taxes in accordance with regulations.

I hope the above content will be helpful to you. If you have any questions, please consult a professional lawyer.

Legal basis:

Article 7 of the "Interim Regulations of the People's Republic of China on Consumption Tax"

Taxable consumer goods produced by taxpayers for their own use shall be subject to The sales price of similar consumer goods produced by the taxpayer is used to calculate tax; if there is no sales price of similar consumer goods, tax is calculated based on the component tax price.