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财政部等发布关于对电子烟征收消费税的公告

Wallstreetcn
2022.10.25 07:12
将电子烟纳入消费税征收范围，在烟税目下增设电子烟子目。电子烟实行从价定率的办法计算纳税。生产（进口）环节的税率为 36%，批发环节的税率为 11%。
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