Comparison of Chinese tobacco excise tax structure before and after 1 May 2009
| Before 1 May 2009 | After 1 May 2009 | |
| Specific excise tax per pack | 0.06 RMB | 0.06 RMB |
| Ad valorem tax | ||
| Price per pack | ≥5RMB 45% | ≥7RMB 56% |
| Price per pack | <5 RMB 30% | <7RMB 36% |
| Wholesale price tax* | 0% | 5% |
↵* Wholesale price includes the amount of ad valorem tax.