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消費税落地!電子煙概念股集體大漲 思摩爾漲超20%
格隆匯10月26日丨電子煙概念股集體大漲,思摩爾一度漲超20%,中國波頓漲超12%,華寶國際漲超11%。10月25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。機構點評稱,1)生產環節,國內香煙有兩個税收標準,甲級煙按照56%徵收,乙級煙則按照36%徵收,電子煙納税標準和乙級煙等同,完全符合產業預期。2)規範監管,繼口味煙後的最後利空落地,電子煙正式進入合法運營階段;徵税落地意味着國內電子煙的合法合規再進一步,利於長期發展。3)鼓勵出海,“納税人出口電子煙,適用出口退(免)税政策”,出口市場將成為行業發展關鍵。

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