Article 7 of the "Tobacco and Alcohol Tax Law" amended and announced on February 8, 2012, has been approved by the Executive Yuan to come into effect on April 1 of the same year; the Ministry of Finance has revised and issued some provisions of the "Tobacco and Alcohol Tax Collection Rules" today (25) .
The Ministry of Finance stated that Article 4, Paragraph 1, Paragraph 4 of the Tobacco Hazard Control Act amended and announced on February 15, 2012 stipulates that "other tobacco products" calculate the health benefits of tobacco products with the unit of measurement "weight" or "count" Donate, collected from Gao Ke. In addition, on the 8th of the same year, Article 7, Paragraph 4 of the "Tobacco and Alcoholic Tax Law" was amended and promulgated. Levy. In consideration of the consistency and standardization of the calculation methods of taxation on tobacco products, health welfare donations and tobacco products, tobacco and alcohol taxes, the Executive Yuan approved Article 4, Item 1, Subparagraph 4 of the above-mentioned Tobacco Hazard Prevention Act and Article 7 of the Tobacco and Alcohol Tax Act. Amendments are effective from April 1, 2012.
The Ministry of Finance stated that if manufacturers intend to produce heated tobacco products (hereinafter referred to as heated tobacco products), they should first apply to the Ministry of Health and Welfare (hereinafter referred to as the Ministry of Health and Welfare) for health risk assessment review in accordance with Article 7, Item 1 of the Tobacco Hazard Prevention Law. , after being approved, apply to the Ministry of Finance for adding new product categories of "other tobacco products" or establishing a license, and the production can only be obtained after obtaining a new (approved) tobacco manufacturing license. If a business operator who has obtained a tobacco import business license intends to import heated tobacco, he should first confirm to the Ministry of Health and Welfare whether the tobacco product has passed the review. related business. In addition, manufacturers of domestically produced heated tobacco products should, in accordance with Article 9 of the Tobacco and Alcohol Tax Law, register with the National Taxation Bureau where the factory is located for manufacturer registration and product registration for tobacco and alcohol tax before starting production. Heated tobacco that has passed the health risk assessment review.
The Ministry of Finance further stated that, in line with the amendments to Article 7 of the above-mentioned Tobacco and Alcohol Tax Law, the Ministry amended Article 11 of the Tobacco and Alcohol Tax Collection Rules, and it will be implemented on April 1, 2012, specifying that cigarettes, shredded tobacco, and cigars are not "Other tobacco products", those that cannot be counted by the number of sticks (such as: powdered snuff, small pieces or flakes of chewing tobacco) are taxed in kilograms; Tobacco) is calculated in kilograms or thousands of sticks, but if the weight of every thousand sticks exceeds 1 kg, it should be calculated in kilograms, and if it is less than 1 kg, it should be calculated in thousand sticks, that is, the tax unit with the higher tax amount shall be taken as the tax calculation unit.
For example, the Ministry of Finance explained that the domestic production of heated cigarettes approved by the Ministry of Health and Welfare and approved by the Ministry of Health and Welfare has a weight of 0.8 kg per thousand sticks, because the tax amount calculated on a thousand sticks is 1,590 yuan [1,590 (yuan/thousand sticks) × 1 (thousand sticks) = 1,590 yuan] is higher than the tax amount of 1,272 yuan calculated by kilogram [1,590 (yuan/kg) x 0.8 (kg) = 1,272 yuan], and according to the above regulations, thousand sticks should be the tax unit.
The Ministry of Finance reminds that those who intend to produce or import heated tobacco must follow the above regulations before starting production or import, and honestly declare tobacco and alcohol taxes and tobacco health welfare donations to avoid damage to their rights and interests. If you still have doubts, please contact the nearest local taxation bureau or the customs office of the importing place, or call the free service number 0800-000-321, and a dedicated person will provide detailed consulting services wholeheartedly.
Contact person for press release: Section Chief You Zhongxin Tel: (02) 2322-8139
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