The Tobacco Tax Law was promulgated in 2017 and entered into force on July 1, 2018.

There are 10 articles in total.

The key points are as follows:

1.The entities that purchase tobacco leaves within the territory of China in accordance are taxpayers of tobacco leaf tax.

2.Tobacco leaf tax rate shall be 20%.

3.Tobacco leaf tax shall be calculated on the basis of the total payment actually made by a taxpayer for the purchase of tobacco leaves.