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第一章 总则 第一条 为贯彻国务院关于《坚决打击出口骗税,严厉惩治金融和财政领域违法乱纪行为的决定》和国家经贸委、对外贸易经济合作部(以下简称外经贸部)关于烟草专卖品进出口业务管理联合发布的公告,根据《中华人民共和国烟草专卖法》的规定,制定本规定。 第二条 中国烟草进出口总公司(以下简称进出口总公司)及其所属的进出口公司(以下
Chapter I General Provisions Article 1 In order to implement the Decision of the State Council on “resolutely cracking down export tax fraud and severely punishing illegal activities in the financial and financial fields” and the decision of the State Economic and Trade Commission, the Ministry of Foreign Trade and Economic Cooperation (hereinafter referred to as the MOFTEC) Monopoly goods import and export business management jointly issued a notice, according to the “People’s Republic of China Tobacco Monopoly Law,” the provisions of this provision. Article 2 China National Tobacco Import and Export Corporation (hereinafter referred to as the Import and Export Corporation) and its affiliated import and export companies (hereinafter