这类烟下月起征消费税
<section mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); caret-color: rgb(34, 34, 34); text-size-adjust: inherit; visibility: visible; line-height: 27.2px;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); visibility: visible; line-height: 27.2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; line-height: 27.2px;"><span mp-original-font-size="18" mp-original-line-height="28.799999237060547" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; line-height: 28.8px;">11月1日起我国将对电子烟征收消费税</span></strong></span></section><p></p><section mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); caret-color: rgb(34, 34, 34); text-size-adjust: inherit; visibility: visible; line-height: 27.2px;"><br mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; line-height: 27.2px;"/></section><section mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); caret-color: rgb(34, 34, 34); text-size-adjust: inherit; visibility: visible; line-height: 27.2px;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">记者25日从财政部了解到，财政部、海关总署、国家税务总局日前联合发布公告称，为完善消费税制度，维护税制公平统一，更好发挥消费税引导健康消费的作用，</span><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; visibility: visible; color: rgb(0, 122, 170); box-sizing: border-box !important; overflow-wrap: break-word !important;">自2022年11月1日起，将电子烟纳入消费税征收范围，在烟税目下增设电子烟子目。</span></strong></section><section mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); caret-color: rgb(34, 34, 34); text-size-adjust: inherit; visibility: visible; line-height: 27.2px;"><br mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; line-height: 27.2px;"/></section><section mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); caret-color: rgb(34, 34, 34); text-size-adjust: inherit; visibility: visible; line-height: 27.2px;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">公告明确，在中华人民共和国境内生产（进口）、批发电子烟的单位和个人为消费税纳税人。电子烟实行从价定率的办法计算纳税。生产（进口）环节的税率为36%，批发环节的税率为11%。</span></section><section mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); caret-color: rgb(34, 34, 34); text-size-adjust: inherit; visibility: visible; line-height: 27.2px;"><br mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; line-height: 27.2px;"/></section><section mp-original-font-size="17" mp-original-line-height="27.200000762939453" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); caret-color: rgb(34, 34, 34); text-size-adjust: inherit; visibility: visible; line-height: 27.2px;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">公告称，纳税人生产、批发电子烟的，按照生产、批发电子烟的销售额计算纳税。电子烟生产环节纳税人采用代销方式销售电子烟的，按照经销商（代理商）销售给电子烟批发企业的销售额计算纳税。纳税人进口电子烟的，按照组成计税价格计算纳税。电子烟生产环节纳税人从事电子烟代加工业务的，应当分开核算持有商标电子烟的销售额和代加工电子烟的销售额；未分开核算的，一并缴纳消费税。</span></section><section style="margin-top: 0px; margin-right: 0px; margin-bottom: unset; margin-left: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); 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overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: unset; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; color: rgb(136, 136, 136); font-family: 微软雅黑; font-size: 14px; text-indent: 0em; widows: 1; text-align: left; visibility: visible;">来源：新华社</span></p><p><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; color: rgb(136, 136, 136); font-family: 微软雅黑; font-size: 14px; text-indent: 0em; widows: 1; text-align: left; visibility: visible;"><br/></span></p></section><p></p><section data-role="outer" label="edit by 135editor" style="margin: 0px; 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