Birdwatch Archive

Birdwatch Note Rating

2024-05-11 09:56:42 UTC - HELPFUL

Rated by Participant: C8D6B838713CA612E3DBBDFCCA41680C6A4E07C902B9B864C34F0C07BF4A41A0
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Original Note:

脱法的にたばこ税の課税標準における紙巻たばこの本数への換算を抑えた商品であるように受け取れますが、正確には「分割後の状態の1本をもって紙巻たばこの1本に換算してたばこ税の課税標準を算出する」と国税庁HPにて回答されています。 【国税庁】 分割して喫煙する葉巻たばこのたばこ税の課税標準の取扱い https://www.nta.go.jp/law/joho-zeikaishaku/tabacco/060424/index.htm

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All Information

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  • version - 2
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  • helpfulnessLevel - HELPFUL
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