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港股異動丨電子煙概念股大漲 新政策符合預期,終端產品或漲價
格隆匯10月26日丨中國波頓大漲近11%領漲,思摩爾國際漲8.48%,華寶國際漲6.37%。昨日,財政部、海關總署、税務總局發佈關於對電子煙徵收消費税的公吿。將電子煙納入消費税徵收範圍,在煙税目下增設電子煙子目。電子煙實行從價定率的辦法計算納税。生產(進口)環節的税率為36%,批發環節的税率為11%。納税人出口電子煙,適用出口退(免)税政策。 將電子煙增列至邊民互市進口商品不予免税清單並照章徵税。對於本次電子煙消費税政策的出台和税率,業內表示在預期內。電子煙企業繼續享有出口退税政策,鼓勵企業出海,電子煙企業會更有信心開拓國際市場,出口電子煙繼續享受13%的退税政策,出口部分佔整個市場的90%,這才是行業最關鍵部分。據瞭解,此前電子煙企業僅按照13%增值税納税,本次電子煙按新政策徵收消費税後,或將直接帶來終端電子煙產品價格的明顯上漲。

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