Fully levy a sales tax on cigarettes on the basis of an authorized tax valuation 对卷烟全面推行核定计税价格征收消费税办法
2.
The “ consumption tax rate ” refers to the actual sales price or the deemed sales price for tax purposes for cigarette manufacturing enterprises 公式中的“消费税比例税率” ，是指卷烟生产企业销售卷烟的实际价格或核定的计税价格所适用的比例税率。
