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Musi waOctober 25, zvakashumwa kuti Ministry of Finance, General Administration of Customs uye State Administration of Taxation pamwe chete yakabudisa chiziviso pamusoro pekuunganidza mutero wekushandisa pamidzanga yemagetsi.Chiziviso chichaitwa muna Nov1, 2022. Zvinotevera ndizvo zvizere zvechiziviso:

1. Nezve mutero zvinhu uye zvinhu

Fodya yemagetsi ichaverengerwa muchikamu chemutero wekuunganidza, Wedzera chikamu chidiki chefodya yemagetsi pasi pebasa refodya.Fodya yemagetsi inoreva nzira yekufambisa yemagetsi inoshandiswa kugadzira maaerosols kuti vanhu vaitefodya, kusanganisira cartridge, vape zvishandiso, uye zvigadzirwa zvemagetsi zvefodya zvinotengeswa zvakasanganiswa ne cartridge,vape zvishandiso.

2.About muteresi

Mauniti uye vanhu vanogadzira (import) uye grosa refodya dzemagetsi mukati menzvimbo yePeople's Republic of China vanobhadhara mutero.

Mutero wemagetsi wefodya wekugadzira fodya (electronic cigarette production link taxpayer) zvinoreva bhizinesi rawana rezenisi rekugadzira fodya monopoly production uye rawana kana kuwana rezinesi rekushandisa chiratidzo chakanyoreswa chezvigadzirwa zvemagetsi zvefodya (zvinozonzi muridzi wefodya).Kana fodya yemagetsi ichigadzirwa nenzira yeagent processing, bhizinesi rakabata chiratidzo chinobhadhara mutero wekushandisa.Mutero wemudzanga wemagetsi (electronic cigarette wholesale taxpayer) zvinoreva bhizinesi rawana rezinesi refodya monopoly wholesale enterprise uye rinoita bhizimusi remagetsi rekutengesa fodya.Vateresi vefodya yemagetsi (electronic cigarette import taxyers) zvinoreva masangano nevanhu vanopinza fodya yemagetsi kubva kunze kwenyika.

3.About inoshandiswa mutero wemutero

Midzanga yemagetsi inobhadharwa zvichienderana nemutengo wakatarwa.Mutero wemutero wekugadzira (import) link ndeye 36%, uye mutero weiyo wholesale link ndeye 11%.

4. Nezve Mutengo Wemutero

Vateresi vanogadzira kana kutengesa fodya yemagetsi vachabhadhara mutero zvichienderana nehuwandu hwekutengesa kwekugadzirwa kana kweholesale yefodya yemagetsi.Kana vateresi vari mukugadzirwa kwefodya yemagetsi vachitengesa fodya yemagetsi pane komisheni, mutero uchaverengerwa zvichienderana nehuwandu hwekutengesa kwevatengesi (vamiririri) vanotengeswa kumabhizimusi emagetsi efodya.Vateresi vanounza fodya yemagetsi kubva kunze kwenyika vachaverenga nekubhadhara mutero zvichienderana nemutengo unotereswa.

5. PaMitemo yeKupinza uye Kutengesa kunze

Kune vateresi vanoburitsa fodya yemagetsi kunze kwenyika, mutemo wekubvisa mutero wekutengesa kunze kwenyika (exemption) unoshanda.Wedzera e-fodya kune runyorwa rwezvinhu zvinotengeswa kunze kwenyika izvo zvisiri zvekubhadhara mumusika wekuchinjana muganhu uye mitero yemitero zvinoenderana nemirairo.Pamusoro pezvisungo zviri pamusoro, kuunganidzwa kwemutero wekushandisa pafodya yemagetsi inotakurwa kana kutumirwa kuChina nevanhu ichaitwa zvinoenderana nezvinodiwa neHurumende Council.Zvimwe zvinhu zvine chekuita nemutero wekushandisa pafodya yefodya zvichaitwa zvinoenderana neInterim Regulations yePeople's Republic of China paConsumption Tax uye Mitemo Yakadzama yeKuitwa kweInterim Regulations yePeople's Republic of China paMutero Wekushandisa.