财政部发布通知:自2015年5月10日起,卷烟批发环节从价税税率由5%提高至11%,并按0.005元/支加征从量税。纳税人兼营卷烟批发和零售业务的,开始分别核算批发和零售环节的销售额、销售数量;未分别核算批发和零售环节销售额、销售数量的,按照全 Since May 10, 2015, the Ministry of Finance has issued a notice that since May 10, 2015, the ad valorem duty on cigarettes will increase from 5% to 11%, and the specific tax will be levied at 0.005 yuan / bank. Taxpayers engaged in the wholesale and retail of cigarettes business, began to separate the wholesale and retail sales, sales, respectively; wholesale and retail sales were not separately accounted for the number of sales, according to the whole