各国税收政策-行业数据

各国税收政策

全球多个国家已经对电子烟征收税收。美国大部分州对电子烟税收征收主要根据批发价、烟油毫升、烟弹销售数量等方面进行从价计税、从量计税和复合计税。韩国是根据每毫升烟油和烟弹数量进行征税。意大利则根据含不含尼古丁来进行分别征税。俄罗斯是根据烟杆设备和每毫升烟油来进行征税。每个国家征税环节不同，税率也不大相同。

政策法规

下载图片

原图定位

同报告图片

/ 4

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