The tax liability for tobacco leaf tax occurs on the day when the taxpayer purchases the tobacco leaves. The time when tax liability occurs refers to the starting time when taxpayers should bear tax liability as stipulated in the tax law. The timing of tax liability varies for different types of taxes. For example, the VAT Interim Regulations stipulate that the time when the VAT liability arises for the sale of goods or taxable services is the day when the sales payment is received or the receipt of the sales payment is obtained, and for imported goods, it is the day when the customs declaration is made for import. All taxpayers should fulfill their tax obligations in accordance with the law and pay taxes in a timely manner.

Taxpayers should note the following:

1. Taxpayers are responsible for the authenticity and legality of submitted materials;

2. Document forms can be found at Check the "Download Center" column of the Liaoning Provincial Taxation Bureau website to download or go to the tax service office to get it;

3. The tax authorities provide a "maximum one run" service. On the premise that the taxpayer's information is complete and meets the legal acceptance conditions, the taxpayer only needs to visit the tax authorities once at most;

4. The taxpayer uses an electronic signature that meets the conditions stipulated in the Electronic Signature Law, which is different from a handwritten signature or stamped signature. The seal has the same legal effect;

5. The tax liability for tobacco leaf tax occurs on the day when the taxpayer purchases tobacco leaves;

6. Tobacco leaf tax is levied on a monthly basis, and the taxpayer shall Taxes must be declared and paid within 15 days from the end of the month when the tax liability occurs;

7. The basis for calculating tobacco leaf tax is the total price actually paid by taxpayers to purchase tobacco leaves, including payments made by taxpayers to tobacco leaf production and sales Tobacco leaf purchase price and off-price subsidies for units and individuals. Among them, the extra-price subsidy is calculated as 10% of the tobacco leaf purchase price.

To sum up, the tax liability time for tobacco leaf tax is the day when the taxpayer purchases tobacco leaves. Tobacco leaf tax is a tax levied based on the purchase amount of tobacco leaves purchased by the taxpayer.

Legal basis:

Article 19 of the "Interim Regulations of the People's Republic of China on Value-Added Tax"

Time of occurrence of VAT liability:

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(1) When taxable sales occur, it is the day when the sales payment is received or the receipt for claiming the sales payment is obtained; if the invoice is issued first, it is the day when the invoice is issued;

(2) Imported goods , is the day of import declaration. The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT liability occurs.