City tobacco tax bath tax
City tobacco tax reports monthly sale minute to Finance Bureau corporation taxation section City tobacco tax charge for tax to suffer from JAPAN TOBACCO INC., identification distributor or wholesale distributor for production cigarette which manufacturer (JAPAN TOBACCO INC.) of cigarette, authorized distributor (person handling the import of foreign cigarettes) or wholesale distributor sold to cigarette retail distributor in the city by the last day in the next month and puts in Finance Bureau tax payment management section.
●Tax rate (per 1,000)
Production cigarette (except covering with paper cigarette of the old third grade product)
|Conduct period||City tobacco tax|
|Until September 30, 2018||5,262 yen|
|From October 1, 2018||5,692 yen|
|From October 1, 2020||6,122 yen|
|From October 1, 2021||6,552 yen|
We divide into three phases from October 1, 2018, and tax rate of tobacco tax is raised by 2018 taxation system revision.
Covering with paper cigarette of the old third grade product ※1
|Conduct period||City tobacco tax|
|From April 1, 2016||2,925 yen|
|From April 1, 2017||3,355 yen|
|From April 1, 2018||4,000 yen|
|From October 1, 2019 ※2||5,692 yen|
We divide into four phases from April 1, 2016, and tax rate of covering with paper cigarette of the old third grade product is raised by 2015 taxation system revision.
In addition, tax rate after October 1, 2019 becomes tax rate that is the same as production cigarette except the old third grade product.
※Covering with paper cigarette of 1 old third grade product means "young leave" "echo" "shinsei" "Golden bat" (except box) "uruma" "violet".
※Raise in tax rate that we were going to carry out on April 1, 2019 was postponed on October 1, 2019 in 2 2018 by the taxation system revision.
<reference> Breakdown of tobacco tax
●About holdings product taxation
With raise in tax rate of tobacco tax, tobacco tax equivalent to for raise in tax rate is taxed about covering with paper cigarette which distributor of cigarette possesses. "Holdings product taxation" means this.
Toward the distributors of cigarette, we send report, payment notice in cooperation with tax office and prefectural tax office.
As report paper becomes quadruplication for for the metropolis and districts submission for tax office submission for filer reserve and municipality submission, please fill out by copying without separating.
In addition, it is not necessary to have you submit to Kanagawa, Yokohama-shi and each as we accept report in a lump in office or the district tax office of farm.
In addition, report accepts submission by mail. I would like sending to the district tax office.
About holdings product taxation (move to homepage of National Tax Agency.) (the outside site)
About error of October 1, 2018 conduct holdings product taxation payment notice mention example
It is object tax that was established to allot for expense to need for promotion of maintenance such as environmental hygiene facility of city, firefighting facility and sightseeing. For taking a bath visitor of mineral spring bathhouse, it costs 100 yen in 1st per person. Managers of bathhouse receive this from taking a bath visitor and report to Finance Bureau corporation taxation section bath tax charge in a mass in the next month and put in Finance Bureau tax payment management section.
Downloading such as bath tax reports
◎Income and application of bath tax……
The amount of income of bath tax is allotted for promotion of maintenance such as firefighting facilities and sightseeing when we see with 30, Heisei fiscal budget of Yokohama-shi.
◆The amount of 2018 bath tax income: 80 million yen (the amount of budget)