{
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  "title": "中华人民共和国烟叶税法",
  "description": "《中华人民共和国烟叶税法》是全国人民代表大会常务委员会制定的法律，2017年12月27日公布，自2018年7月1日起施行，现行有效。",
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        "key": "notice_validity",
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    "title": "中华人民共和国烟叶税法",
    "slug": "prc-yan-ye-shui-fa",
    "summary": "《中华人民共和国烟叶税法》是全国人民代表大会常务委员会制定的法律，2017年12月27日公布，自2018年7月1日起施行，现行有效。",
    "status": "published",
    "categories": [
      "category-national-laws"
    ],
    "tags": [
      "tag-regulation",
      "tag-modern-china"
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        "title": "中华人民共和国烟叶税法",
        "author": "国家法律法规数据库",
        "date": "2017-12-27",
        "url": "https://flk.npc.gov.cn/detail?id=2c909fdd678bf17901678bf88e4e0b1d",
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        "title": "现行法律目录（市场监管总局转全国人大）",
        "author": "国家市场监督管理总局 / 全国人大",
        "url": "https://www.samr.gov.cn/"
      },
      {
        "id": "text",
        "title": "中华人民共和国烟叶税法",
        "author": "维基文库",
        "url": "https://zh.wikisource.org/wiki/%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD%E7%83%9F%E5%8F%B6%E7%A8%8E%E6%B3%95"
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    ],
    "createdAt": "2026-11-01T21:38:01+08:00",
    "updatedAt": "2026-11-01T21:38:01+08:00",
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    "body": "**中华人民共和国烟叶税法**是全国人民代表大会常务委员会制定的法律，2017年12月27日公布，自2018年7月1日起施行。国家法律法规数据库标为现行有效。[^flk][^text]\n\n## 原文\n\n第一条　在中华人民共和国境内，依照《中华人民共和国烟草专卖法》的规定收购烟叶的单位为烟叶税的纳税人。纳税人应当依照本法规定缴纳烟叶税。\n第二条　本法所称烟叶，是指烤烟叶、晾晒烟叶。\n第三条　烟叶税的计税依据为纳税人收购烟叶实际支付的价款总额。\n第四条　烟叶税的税率为百分之二十。\n第五条　烟叶税的应纳税额按照纳税人收购烟叶实际支付的价款总额乘以税率计算。\n第六条　烟叶税由税务机关依照本法和《中华人民共和国税收征收管理法》的有关规定征收管理。\n第七条　纳税人应当向烟叶收购地的主管税务机关申报缴纳烟叶税。\n第八条　烟叶税的纳税义务发生时间为纳税人收购烟叶的当日。\n第九条　烟叶税按月计征，纳税人应当于纳税义务发生月终了之日起十五日内申报并缴纳税款。\n第十条　本法自2018年7月1日起施行。2006年4月28日国务院公布的《中华人民共和国烟叶税暂行条例》同时废止。\n[^flk]: 国家法律法规数据库，《中华人民共和国烟叶税法》，https://flk.npc.gov.cn/detail?id=2c909fdd678bf17901678bf88e4e0b1d。\n[^text]: 维基文库，《中华人民共和国烟叶税法》，https://zh.wikisource.org/wiki/%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD%E7%83%9F%E5%8F%B6%E7%A8%8E%E6%B3%95（正文来源；效力与版本以国家法律法规数据库为准）。",
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    "workKind": "regulation",
    "published": {
      "year": 2017,
      "month": 12,
      "day": 27,
      "precision": "day",
      "display": "2017年12月27日"
    },
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  },
  "entities": null,
  "tags": [
    {
      "id": "tag-regulation",
      "slug": "regulation",
      "name": "Norme e standard",
      "description": "Leggi, regolamenti, norme e standard tecnici.",
      "names": {
        "ar": "اللوائح والمعايير",
        "de": "Vorschriften und Normen",
        "en": "Regulations and standards",
        "es": "Normativas y estándares",
        "fr": "Réglementations et normes",
        "hi": "विनियम और मानक",
        "id": "Peraturan dan standar",
        "it": "Norme e standard",
        "ja": "法規・規格",
        "ko": "법규 및 표준",
        "ms": "Peraturan dan piawaian",
        "nl": "Regelgeving en normen",
        "pt": "Regulamentos e normas",
        "ru": "Нормативы и стандарты",
        "th": "กฎระเบียบและมาตรฐาน",
        "tr": "Mevzuat ve standartlar",
        "vi": "Quy định và tiêu chuẩn",
        "zh": "法规与标准",
        "zh-hant": "法規與標準"
      },
      "descriptions": {
        "ar": "القوانين واللوائح والقواعد والمعايير التقنية.",
        "de": "Gesetze, Verordnungen, Regeln und technische Normen.",
        "en": "Laws, regulations, rules and technical standards.",
        "es": "Leyes, reglamentos, normas y estándares técnicos.",
        "fr": "Lois, règlements, règles et normes techniques.",
        "hi": "कानून, विनियम, नियम और तकनीकी मानक।",
        "id": "Undang-undang, peraturan, ketentuan, dan standar teknis.",
        "it": "Leggi, regolamenti, norme e standard tecnici.",
        "ja": "法律・法規・規則・技術規格。",
        "ko": "법률·법규·규정 및 기술 표준.",
        "ms": "Undang-undang, peraturan, kaedah dan piawaian teknikal.",
        "nl": "Wetten, verordeningen, regels en technische normen.",
        "pt": "Leis, regulamentos, regras e normas técnicas.",
        "ru": "Законы, нормативные акты, правила и технические стандарты.",
        "th": "กฎหมาย ระเบียบ ข้อบังคับ และมาตรฐานทางเทคนิค",
        "tr": "Kanunlar, yönetmelikler, kurallar ve teknik standartlar.",
        "vi": "Luật, quy định, quy tắc và tiêu chuẩn kỹ thuật.",
        "zh": "法律、法规、规章与技术标准。",
        "zh-hant": "法律、法規、規章與技術標準。"
      },
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    },
    {
      "id": "tag-modern-china",
      "slug": "modern-china",
      "name": "Cina moderna",
      "description": "Storia e cultura della Cina moderna.",
      "names": {
        "ar": "الصين الحديثة",
        "de": "Modernes China",
        "en": "Modern China",
        "es": "China moderna",
        "fr": "Chine moderne",
        "hi": "आधुनिक चीन",
        "id": "Tiongkok modern",
        "it": "Cina moderna",
        "ja": "近現代中国",
        "ko": "근현대 중국",
        "ms": "China moden",
        "nl": "Modern China",
        "pt": "China moderna",
        "ru": "Китай Нового и Новейшего времени",
        "th": "จีนสมัยใหม่",
        "tr": "Modern Çin",
        "vi": "Trung Quốc cận hiện đại",
        "zh": "中国近现代",
        "zh-hant": "中國近現代"
      },
      "descriptions": {
        "ar": "تاريخ الصين الحديث والمعاصر وثقافتها.",
        "de": "Geschichte und Kultur des modernen China.",
        "en": "Modern Chinese history and culture.",
        "es": "Historia y cultura de la China moderna.",
        "fr": "Histoire et culture de la Chine moderne.",
        "hi": "आधुनिक चीन का इतिहास और संस्कृति।",
        "id": "Sejarah dan budaya Tiongkok modern.",
        "it": "Storia e cultura della Cina moderna.",
        "ja": "中国の近現代史と文化。",
        "ko": "중국의 근현대 역사와 문화.",
        "ms": "Sejarah dan budaya China moden.",
        "nl": "Geschiedenis en cultuur van het moderne China.",
        "pt": "História e cultura da China moderna.",
        "ru": "История и культура Китая Нового и Новейшего времени.",
        "th": "ประวัติศาสตร์และวัฒนธรรมจีนสมัยใหม่",
        "tr": "Modern Çin tarihi ve kültürü.",
        "vi": "Lịch sử và văn hóa Trung Quốc cận hiện đại.",
        "zh": "中国近现代历史与文化。",
        "zh-hant": "中國近現代歷史與文化。"
      },
      "count": 1578
    }
  ],
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      "updatedAt": "2026-11-01T21:38:01+08:00",
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      "key": "work_kind",
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      "key": "creators",
      "label": "Creators",
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      "label": "Publication date",
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