（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chinese version shall prevail．）

Interim Regulation of the People's Republic of China on Tobacco Leaf Tax

State Council　　Order of the State Council No. 464　　April 28, 2006

The Interim Regulation of the People's Republic of China on Tobacco Leaf Tax is hereby promulgated and shall come into force as of the day of promulgation.

Interim Regulation of the People's Republic of China on Tobacco Leaf Tax

Article 1　An entity that engages in the purchase of tobacco leaves within the territory of the People's Republic of China shall be a taxpayer of the tobacco leaf tax, which shall pay the tobacco leaf tax according to the present Regulation.

Article 2　The term "tobacco leaves" as mentioned in the present Regulation refers to aired tobacco leaves and baked tobacco leaves.

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