The other boots of the electronic cigarette landed. A few days ago, the Ministry of Finance, the General Administration of Customs, and the General Administration of Taxation jointly issued the "Announcement on the Consumption Tax of Electronic Cigarettes" (hereinafter referred to as the "Announcement"), which included electronic cigarettes into the scope of consumption tax collection and added electronic smoke under the eyes of smoke tax. The "Announcement" shows that the electronic cigarette is calculated from the price setting rate. The tax rate of the production (import) link is 36%, and the tax rate of the wholesale link is 11%. It will be implemented since November 1, 2022.

The introduction of this policy is actually not surprising. Since November last year, the "State Council's Decision on Amending the Implementation Regulations of the People's Republic of China" was officially announced and implemented. Seding consumption taxes from time to time has become the most concerned issue in the industry. The current collection standards and tax rates are formally clear, which means that the electronic cigarette industry has entered a more certain orbit at the regulatory level.

It should be said that in the past few years, the electronic cigarette industry has gone through a process of rapid development but full of twists and turns. From the initial legality of doubt, security disputes, to the gradual clarity of management policies, to the determination of taxation standards, and now only the determination of taxation standards. Basically completed the finalization of the regulatory system. Or because of this, after the release of the "Announcement", the concept of electronic cigarette concept stocks appeared collectively.

For ordinary consumers, referring to traditional Class B cigarettes levying consumption tax on electronic cigarettes, a biggest question is: Will the e -cigarette terminal retail price rise simultaneously? Given that some electronic cigarette brands may have been prepared for taxation, and different electronic cigarette companies have different abilities of the impact of tax increases. How to adjust the retail price of electronic cigarettes in the future and how much adjustment is still to be observed.

However, from the industry's opinion, with the determination of tax policies, the electronic cigarette industry may usher in a new round of shuffling. Some electronic cigarette brands with large -scale and technical advantages may further expand the market share of the market, while some small and medium -sized enterprises may face greater pressure due to cost factors.

Globally, tobacco and alcohol products have the characteristics of strong supervision and high tax burden. One of the reasons is that they cannot avoid the characteristics of harm to human health. The collection of high taxes actually has the purpose of suppressing consumption. Electronic cigarettes are gradually aligned with traditional cigarettes in terms of regulatory specifications, and they have the same logic. Although the electronic cigarettes and consumption tax will have a lot of impact on the consumption end, it is not yet determined, but the management and taxation of cigarettes will undoubtedly show the society. Sex also needs more attention.

In fact, after the legalization of electronic cigarettes, it does not mean that it has decreased in the people's disputes. For example, after the electronic cigarette advertisement is banned, whether public places should also ban electronic cigarettes, whether the production enterprise's harmfulness of electronic cigarettes should have more compulsory notifications, etc., they need to have a clearer specification. For example, the "Administrative Measures for Electronic Cigarettes", which began in May this year, stipulates that it is necessary to strengthen the publicity and education of electronic cigarettes to harm health, disguise young people to suck electronic cigarettes, and prohibit elementary and middle school students from sucking electronic cigarettes. Such such as reducing the harmfulness of electronic cigarettes need to accelerate follow -up.

In general, with the introduction of taxes and fees, the development of the electronic cigarette industry will enter a more standardized stage. Its influence should not only be in the commercial situation of the electronic cigarette industry, but also includes the in -depth understanding of electronic cigarettes.