农业特产税中含烟叶税(下同)。
Agricultural Tax include tobacco Tax (the same as following tables).
第四条烟叶税实行比例税率,税率为20%。
Article 4 Tobacco leaf tax shall be levied at the proportional rate of 20%.
然而,该烟草公司对于下半年的业绩预期是悲观的,把这归结于最近卷烟消费税的增长,以及在一些烟叶种植地区干旱的影响。
The tobacco firm is, however, pessimistic about the second half of the year performance, citing a recent increase in cigarette excise duty and the impact of drought in some leaf growing areas.
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