为进一步规范卷烟消费税计税价格(以下简称“计税价格”)核定管理工作,现将有关问题公告如下:一、对于未按照《卷烟消费税计税价格信息采集和核定管理办法》(国家税务总局令第26号公布,以下简称《办法》)规定报送信息资料的新牌号、新规格卷烟,卷烟生产企业消费税纳税人(以下简称“纳税人”)按照税务总局核定的计税价格计算缴纳消费税满1年后,可向主管税务机关提出调整计税价格的申请。主管税务机关应于收到申请后15日内,将申请调整计税价格文件逐级上报至税务 In order to further standardize the verification and management of the tax on the consumption tax of cigarettes (hereinafter referred to as the “taxable price”), the relevant issues are hereby announced as follows: I. The Measures for the Administration of the Collection and Verification of Taxable Consumption Tax on Cigarettes, Tax Administration of the People’s Republic of China promulgated No. 26 of the General Administration of Taxation (hereinafter referred to as the “Measures”) stipulates that a new grade of information materials should be submitted and that taxpayers of consumption tax of new-type cigarettes and cigarette manufacturing enterprises (hereinafter referred to as “taxpayers” Price calculation After the consumption tax has been paid for one year, an application for adjusting the taxable price may be submitted to the competent tax authorities. The competent tax authority shall, within 15 days upon receipt of the application, report the tax adjusted application tax file level by level to the taxation