Table 1

Comparison of Chinese tobacco excise tax structure before and after 1 May 2009

Before 1 May 2009After 1 May 2009
Specific excise tax per pack0.06 RMB0.06 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.