Tobacco tax means that tobacco production enterprises have to pay consumption tax ranging from 25% to 45%. In addition, for value-added tax (applicable to 17% tax rate, the actual collection rate ranges from 5% to 8%), the profit-making person must pay 25% enterprise income tax according to his income. The consumption tax rate is:

1, cigarettes

(1) 45% of Class A cigarettes plus 0.003 yuan/cigarette.

(2) 30% of Class B cigarettes plus 0.003 yuan/cigarette.

2. cigarettes are 25%.

3. Cut tobacco is 30%.