Tobacco tax is part of Swedish election tax. The scope of taxation includes cigars, cigar-shaped cigarettes, cigarettes, cut tobacco, chewing tobacco and snuff. Taxpayers are people who produce and import taxable cigarettes in Sweden for sales purposes. Tobacco tax is levied in a fixed amount. Cigars, cigar-shaped cigarettes and cigarettes are taxed according to the weight quota of each cigarette including filter tip, with the minimum tax of 0. 135 kroner and the maximum tax of 0.5 1 kroner in 1985; Cut tobacco, chewing tobacco and snuff are taxed at a fixed rate per kilogram, and the tax per kilogram in 1985 is10 kronor, 35 kronor and 18 kronor respectively.
Consumption tax and value-added tax are the two most common tobacco taxes. According to the statistics of the World Health Organization, about 89% countries in the world levy consumption tax on cigarettes, and about 87% countries levy value-added tax on cigarettes. Other taxes commonly levied include import tax and enterprise income tax.
Consumption tax:
Consumption tax is generally divided into specific tax, ad valorem tax and mixed tax. Specific tax is levied according to the quantity unit of cigarettes (such as each package, each article, each cigarette or weight). Because specific tax will relatively increase the tax burden of low-priced cigarettes and reduce the tax burden of high-priced cigarettes, it often has a greater impact on low-priced cigarettes. Because the tax amount is based on quantity, the specific tax revenue is more predictable, stable, easy to implement and manage, and less dependent on the pricing policy of tobacco industry. But inflation will offset the effect of specific tax. Ad valorem consumption tax is levied according to the value of cigarettes, such as retail price, ex-factory price (ex-factory price) or a certain proportion of CIF. Compared with specific tax, ad valorem tax may widen the price difference between low-priced and high-priced brands, thus encouraging consumers to switch to low-priced brands. If only ad valorem tax is levied, it may intensify price competition, and then reduce the average price, and may also cause the phenomenon of underestimating the value of products to reduce the taxable value of products. The collection of ad valorem tax needs to determine the quantity and price of products, which requires higher tax management ability and technical level, unpredictable income and poor stability, and depends more on the pricing policy of tobacco industry. But when prices rise with inflation, it can maintain the real value of tax revenue. Mixed consumption tax combines the advantages of ad valorem tax and specific tax. The ad valorem part increases the absolute price difference, and the quantitative part reduces the relative price difference between low-priced and high-priced products. Compared with simple ad valorem tax, mixed consumption tax is less likely to underestimate the value of products. Because the tax amount is based on quantity and price, the income under the mixed tax system is difficult to predict and has low stability, which depends more on the pricing policy of the tobacco industry. With the passage of time, the actual total tax revenue is less and less affected by inflation.
VAT:
Theoretically, value-added tax is levied on all goods and services at a single tax rate, which does not affect the relative prices of goods and can bring considerable fiscal revenue to the government. From the point of view of collection and management, there is no need to invest a lot of energy in collecting value-added tax except for strict supervision and accounting records of the prices of taxable goods.
To sum up, in China, the tobacco industry has always been an important source of national tax revenue. According to statistics, the annual tax paid by the tobacco industry is as high as one trillion yuan, accounting for an important part of the national fiscal revenue. This huge tax revenue is not only used for national infrastructure construction, but also provides strong support for medical security and education investment. However, the tax revenue of tobacco industry is not without cost. Smoking not only contributes tax revenue to the country, but also brings huge health burden to the society. The number of diseases and deaths caused by smoking is still rising every year, which has caused a huge economic burden to society.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
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VAT rate:
1. Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
2. Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1, agricultural products such as grain, edible vegetable oil and edible salt;
2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;
3, books, newspapers, magazines, audio-visual products, electronic publications;
4, feed, fertilizer, pesticides, agricultural machinery, agricultural film; 5. Other goods specified by the State Council.