进口香烟税率是多少 -税率-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	进口香烟税率是多少 -税率
释义	法律分析：烟草类产品是比较重要的税目，例如国外进口的雪茄烟就是税目之一，它的税率是40%。而如果是比较普通的卷烟，按照45%+150元/标准箱的税率来征税。法律依据：《中华人民共和国消费税暂行条例》第十条纳税人应税消费品的计税价格明显偏低并无正当理由的，由主管税务机关核定其计税价格。第十一条对纳税人出口应税消费品，免征消费税;国务院另有规定的除外。出口应税消费品的免税办法，由国务院财政、税务主管部门规定。
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