To the Saga synthesis top

Prefectural tobacco tax

The last update date:

Bookmark of prefectural tax

When manufacturer of production cigarette sells cigarette to retailer in the prefecture, it takes prefectural tobacco tax, and is included in the price for cigarette which buys.

 

●Person who puts

Manufacturer of production cigarette, authorized distributor (importer), wholesale distributor

 

●Sum to pay

・Covering with paper cigarettes………………… It is 860 yen per 1,000
・Covering with paper cigarette of the old third grade product………  It is 481 yen per 1,000
(the old third grade product : Echo, young leave, shinsei, Golden bat violet uruma)

 

(reference)

Tax rate of the municipalities tobacco tax

・Covering with paper cigarettes………………… It is 5,262 yen per 1,000

・Covering with paper cigarette of the old third grade product………  It is 2,925 yen per 1,000
※Exception tax rate of the old third grade product reduces with four phases between April 1, 2016 and April 1, 2019 and is abolished.

 

●Report and the tax payment

Manufacturer of production cigarette settles share every month and we report to the prefecture by the end of next month and put.

 

Tax included in cigarette of ... 420 yen? ? ... 

 

 Consumption tax, local consumption tax ... ... 31 yen 11 sen

 Cigarette special tax     ・・ ・ ... 16 yen 40 sen

 Prefectural tobacco tax       ・・ ・ ... 17 yen 20 sen

 The municipalities tobacco tax    ・・ ・ ... 105 yen 24 sen

 Country tobacco tax       ・・ ・ ... 106 yen 04 sen

   

 

    In entering 20, tax amount included in one cigarette of list price 420 yen, net total including consumption tax is 275 yen 99 sen.

 

 

We relate to this page
Inquiry
(ID: 32315)
Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.