Two types of cigarettes without tax transfer price of 70 yuan a piece to 100 yuan a piece, the retail price of 130 yuan a piece to 180 yuan a piece, such as the new version of Liqun, Nanjing Hyunhemen, gold leaf (Aishang), Huang Hulou (the world's most famous building) belongs to the second type of cigarettes.
Three types of cigarettes without tax transfer price of 30 yuan a piece to 70 yuan a piece, the retail price of 60 yuan a piece to 130 yuan a piece of between, such as Hongtashan (classic 100), soft red double happiness, red gold dragon (boutique), red Nanjing and so on these belong to the three types of cigarettes.
Currently domestic cigarettes according to the allocation of the price of the high and low, mainly divided into a class of cigarettes, two types of cigarettes, three types of cigarettes, four types of cigarettes, five types of cigarettes 5 categories. The specific division standards are as follows:
One class of cigarettes without tax transfer price of more than 100 yuan/strip;
Two class of cigarettes without tax transfer price of 70 yuan/strip (inclusive)-100 yuan/strip;
Three class of cigarettes without tax transfer price of 30 yuan/strip (inclusive)-70 yuan/strip;
Four class of cigarettes without tax transfer price of 16.5 yuan
The price of Class V cigarettes without tax is 16.5 yuan/strip or less. Note: the standard bar (200)
The above cigarette price class division standard is divided according to the ex-tax transfer price, the ex-tax transfer price will be further converted to retail price, the individual cigarette price class division is roughly as follows:
One type of cigarette price class retail price is more than 180 yuan / bar; such as soft China, hard box Yuxi, soft Yuxi, hard box China, Yunyin small panda, soft blue Huanghelou, yellow crane tower (On the Road), Yuxi (Harmony), Yunyun Tobacco (Impression) and so on.
Two types of cigarettes price category retail price of 130 yuan / strip (including) - 180 yuan / strip; such as the new version of Liqun, Jinxiu Huangshan, Precious Lanzhou, Shangpin Baisha, red seven Piranha, Hongtashan (classic 150), Taishan (Guanyun), etc..
Three types of cigarettes price category retail price of 60 yuan / strip (inclusive) - 130 yuan / strip; such as soft red Changbaishan, soft classic Red Tashan, Century Red Tashan, Tianhangjian red banner, Double Happiness diamonds, soft red Golden Saint, gold leaf Dihao, Jiaozi (Times Sunshine), the century wind small panda, red Nanjing, etc..
Four categories of cigarettes price category retail price of 30 yuan / strip (including) -60 yuan / strip; such as cover white sand, soft white sand, cover red river, red plum, Galaxy light red flag canal, red gold dragon, luxury seven pi wolves, a product of Huangshan, etc..
Five categories of cigarettes price category retail price of 30 yuan / strip; such as red Evergrande, soft Daqianmen, red gold dragon (rainbow color), red plum (soft white), etc..
What is the difference between a class of cigarettes and two, three, four types of cigarettes:
The difference is that the price of each standard strip transfer is different: a class of cigarettes: refers to the price of each standard strip (200, the same below) transfer price of 100 yuan of cigarettes. The second category of cigarettes: refers to each standard strip of cigarettes allocated price of 70 yuan less than 100 yuan. Three types of cigarettes: refers to each standard strip of cigarettes allocated price of 30 yuan less than 70 yuan. The sensory quality of five types of cigarettes put forward by the technical requirements are different, a class of cigarettes to be significantly better than the second category of cigarettes, the second category of cigarettes better than the third category of cigarettes, the third category of cigarettes better than the fourth category of cigarettes, the fourth category of cigarettes better than the fifth category of cigarettes. Cigarettes are actually graded according to the transfer price, which is a common grading in the mouths of tobacco companies and retailers. Divided into a class of cigarettes, two types of cigarettes, three types of cigarettes, four types of cigarettes, five types of cigarettes, five types of grades. Below to give you specific characteristics of the grading.
The price of each standard strip of allocation is different: a class of cigarettes: refers to each standard strip (200, the same below) allocation price of more than 100 yuan of cigarettes. The second category of cigarettes: refers to each standard strip of cigarettes allocated price of 70 yuan less than 100 yuan. Category III cigarettes: refers to cigarettes with an allocated price of less than $30 and less than $70 per standard bar. Category 4 cigarettes: cigarettes with an allocated price of $16.5 but less than $30 per standard bar. Category V cigarettes: refers to cigarettes with an allocated price of less than $16.5 per standard bar.
Legal Basis
The Tobacco Monopoly Law of the People's Republic of China
Article 2 Tobacco Monopoly Goods referred to in this Law are cigarettes, cigarillos, cigarette smoke, tobacco, re-roasted tobacco, tobacco leaf, cigarette paper, filter rods, cigarette bundles, and tobacco-specific machinery.
Cigarettes, cigarillos, tobacco filaments, and compounded tobacco leaves are collectively referred to as tobacco products.
Article 14 Provinces, autonomous regions and municipalities directly under the Central Government of the total annual output of cigarettes and cigars plan issued by the State Council planning department. Tobacco products manufacturers of cigarettes, cigars, the total annual production plan by the provincial tobacco monopoly administrative department under the State Council planning department issued plans, combined with the market sales situation, the local people's government shall not be issued to the production of tobacco products over the production task. The local people's government shall not issue over-production tasks to the tobacco product manufacturing enterprises. If the tobacco product manufacturing enterprises need to produce cigarettes and cigars in excess of the annual total production plan according to the market sales situation, they must be approved by the administrative department in charge of tobacco monopoly under the State Council.
The National Tobacco Company (NTC) issues grade-by-grade and type-by-type production targets for cigarettes to provincial tobacco companies in accordance with the annual total production plan issued by the planning department of the State Council. The provincial tobacco companies shall, in accordance with the grade and type of cigarette production targets issued by the National Tobacco Company, combine with the market sales situation and issue grade and type of cigarette production targets to the tobacco product manufacturers. Tobacco product manufacturers can adjust the production targets of cigarettes by grade and type appropriately according to the market sales situation and within the scope of the annual total production plan of the enterprise.