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卷煙批發(fā)從價(jià)稅率升至11%并加征從量稅

發(fā)布時(shí)間：2015-05-09 07:14:00 來源：中國(guó)經(jīng)濟(jì)網(wǎng) 作者：倪銘婭責(zé)任編輯：田燕

　　財(cái)政部8日發(fā)布通知要求，卷煙批發(fā)環(huán)節(jié)從價(jià)稅稅率由5%提高至11%，并按0.005元/支加征從量稅。納稅人兼營(yíng)卷煙批發(fā)和零售業(yè)務(wù)的，應(yīng)當(dāng)分別核算批發(fā)和零售環(huán)節(jié)的銷售額、銷售數(shù)量；未分別核算批發(fā)和零售環(huán)節(jié)銷售額、銷售數(shù)量的，按照全部銷售額、銷售數(shù)量計(jì)征批發(fā)環(huán)節(jié)消費(fèi)稅。通知自2015年5月10日起執(zhí)行。

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