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