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各省、自治区、直辖市、计划单列市财政厅(局)、税务局: 鉴于实行新税制后卷烟税负有所上升,而目前卷烟生产企业仍比较困难的情况,经国务院批准,决定从1994年1月1日起对甲类卷烟暂减按40％的税率征收消费税。请依照执行。
In light of the fact that the cigarette tax burden has risen after the introduction of the new tax system and the current cigarette manufacturing enterprises are still in a difficult situation, the State Council approved the decision of the People’s Government of the People’s Republic of China From January 1, Class A cigarettes will be temporarily exempt from consumption tax at the rate of 40%. Please follow the instructions