常德市米粉生产经营管理办法
湖南省常德市人民政府
常德市人民政府第12号令
《常德市米粉生产经营管理办法》已经市人民政府2002年第1次常务会议通过,现予发布,自2002年5月1日起施行。
市长 陈君文
二00二年四月一日
常德市米粉生产经营管理办法
第一条 为加强对市城区米粉生产经营活动的管理,维护米粉生产者、经营者和消费者的洽法权益,根据国家有关法律、法规,结合我市实际,制定本办法。
第二条 本市城区(武陵区、德山开发区、柳叶湖旅游度假区、鼎城区武陵镇)范围内从事米粉生产、经营的单位和个人,均应遵守本办法。
本办法所称米粉,是指以大米为原料,经浸泡、磨浆、糊化、成型、冷却等生产工序加工,未经干燥的鲜湿条状食品(包括圆粉和扁粉)。
第三条 市粮食部门负责米粉生产、销售的监督管理工作。
市卫生、工商行政管理、质量技术监督等部门应按照各自职责,配合粮食部门做好米粉生产、销售的监督管理工作。
第四条 米粉生产企业应具备下列条件:
(一)厂址符合城市规划,远离废气、废水等污染源,有相适应的供电、供水、排水等设施;
(二)有生产米粉相适应的工艺、设备及场地(包括原料仓库、生产车间、办公及工间休息室、检化验室、成品仓库等);
(三)厂房必须具有良好的采光、通风设施,周围环境卫生、整洁;
(四)有相应的消毒、更衣、照明、防腐、防尘、防蝇、防鼠、洗涤、污水排放、存放垃圾和废弃物的设施;
(五)配备与米粉生产规模相适应、取得健康证的专业生产技术人员,以及经培训合格持证上岗的检化验人员。
第五条 凡符合第四条规定条件,经审核批准设立的企业,须办理卫生许可证,通过环保部门环保审批,领取营业执照后方可从事米粉的生产。严禁无证照私自开办米粉生产企业。
第六条 用来制作米粉的原辅材料必须符合下列要求:
(一)大米的质量必须符合GB1354—1986的规定要求。严禁用劣质粮、发霉变质的大米加工生产米粉;
(二)米粉生产用水必须符合生活饮用水卫生标准,严禁使用不符合卫生标准的自采水源加工生产米粉;
(三)使用食品添加剂必须符合卫生部批准的《食品添加剂使用卫生标准》,并应严格控制使用范围和使用量,严禁使用“吊白块”等非食品用化学物质作添加剂。
第七条 米粉生产应严格按生产工艺操作,对影响米粉卫生、质量的关键工序,要严格把关,严禁使用发酵过头、已发霉变质的大米原料加工米粉。在生产过程中,要严格防止原辅材料与成品交叉污染,防止米粉接触有毒物、不洁物。
第八条 米粉生产企业应加强内部生产经营管理,并建立相应的岗位责任制、原辅料采购制度、生产管理制度、卫生管理制度、检验制度、不合格品处理制度等。
第九条 对生产过程中出现的不合格品,以及超过保质期的米粉,必须严格执行不合格品处理制度,严禁把不合格品或过期变质米粉作回头粉进行再加工。
第十条 米粉生产应注意操作卫生,并按下列要求进行:
(一)进入生产车间的人员必须换穿工作服、鞋、帽,操作人员必须清洁双手、消毒,经消毒间进入生产车间;
(二)生产结束后,应及时对生产设备、操作台、生产车间地面进行彻底清洗,消除生产垃圾;
(三)生产车间、更衣室、工间休息室必须做到经常清扫、冲洗,定期消毒。
第十一条 米粉加工企业应加强对产品质量的检验,其感官性状、理化指标和微生物指标必须符合湖南省DB43/156—2001的标准,并采用定型包装,标注生产厂家和日期及保质期限等。不符合质量标准和未采用定型包装的米粉,不得出厂。
第十二条 城区各米粉店、饭店、宾馆、集体伙食单位、个体米粉零售点等米粉销售单位,不得购进无定型包装的米粉,严禁把未销售完毕并已变质的米粉返销给米粉加工企业。
第十三条 米粉零售商应配备符合卫生要求,防蝇、防污染的设施和装具。销售人员必须每年进行健康检查;取得健康证和卫生知识培训合格证。
第十四条 粮食、卫生、工商、质量技术监督部门应加强监督检查,定期对米粉生产厂家、销售单位的卫生状况、米粉质量组织全面检查,并经常性进行抽检。检查及抽检结果必要时可向社会公告。
第十五条 建立“放心米粉”挂牌授证制度,对质量卫生状况好、信誉度高、企业管理规范、质量保证体系健全、没有投诉的米粉厂命名为“放心米粉厂”,并由市政府有关部门挂牌授予证书。评比授牌(证)活动一年举行一次。
第十六条 建立社会监督机制,公布举报电话,鼓励社会各方面对米粉生产经营进行监督。
第十七条 生产、销售不符合保障人体健康要求和行业标准米粉的,由质量技术监督部门责令停止生产、销售,没收违法生产、销售的米粉,并处违法生产、销售米粉货值金额等值2倍的罚款,有违法所得的,并处没收违法所得;情节严重的,由工商行政管理部门吊销营业执照。
第十八条 销售变质米粉的,由工商行政管理部门责令停止销售,没收违法销售的米粉,并处违法销售米粉货值金额2倍的罚款,有违法所得的,没收违法所得;情节严重的,吊销其营业执照。
第十九条 未取得卫生许可证或者伪造卫生许可证从事米粉生产经营的,由卫生行政主管部门予以取缔,没收违法所得,并处以违法所得3倍的罚款;没有违法所得的,处以10000元罚款。
第二十条 米粉生产经营使用不符合卫生标准和卫生管理办法规定的食品添加剂、食品容器、包装材料和食品工具、设备以及洗涤剂、消毒剂的,由卫生行政主管部门责令停止生产或者使用,没收违法所得,并处以违法所得3倍的罚款,没有违法所得的,处以3000元罚款。
第二十一条 米粉定型包装上不标明或者虚假标注生产日期、保质期限等规定事项的,由卫生行政主管部门责令改正,可以处以5000元罚款。
第二十二条 米粉生产经营人员未取得健康证明而从事米粉生产经营的,由卫生行政主管部门责令改正,可以处以200元罚款。
第二十三条 负责米粉生产、销售监督管理职责的国家工作人员玩忽职守、徇私舞弊的,依法给予行政处分。
第二十四条 本办法自2002年5月1日起施行。
消费税若干具体问题的规定(附英文)
国家税务总局
国家税务总局关于印发《消费税若干具体问题的规定》的通知
1993年12月28日,国家税务总局
各省、自治区、直辖市税务局,各计划单列市税务局,哈尔滨、长春、沈阳、西安、成都、南京、武汉、广州市税务局:
现将消费税若干具体问题的规定印发给你们,希贯彻执行。
附件:消费税若干具体问题的规定
一、关于卷烟分类计税标准问题
1、纳税人销售的卷烟因放开销售价格而经常发生价格上下浮动的,应以该牌号规格卷烟销售当月的加权平均销售价格确定征税类别和适用税率。但销售的卷烟有下列情况之一者,不得列入加权平均计算:
(1)销售价格明确偏低而无正当理由的;
(2)无销售价格的。
在实际执行中,月初可先按上月或者离销售当月最近月份的征税类别和适用税率预缴税款,月份终了再按实际销售价格确定征税类别和适用税率,并结算应纳税款。
2、卷烟由于接装过滤嘴、改变包装或其它原因提高销售价格后,应按照新的销售价格确定征税类别和适用税率。
3、纳税人自产自用的卷烟应当按照纳税人生产的同牌号规格的卷烟销售价格确定征税类别和适用税率。没有同牌号规格卷烟销售价格的,一律按照甲类卷烟税率征税。
4、委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税。没有同牌号规格卷烟的,一律按照甲类卷烟的税率征税。
5、残次品卷烟应当按照同牌号规格正品卷烟的征税类别确定适用税率。
6、下列卷烟不分征税类别一律按照甲类卷烟税率征税:
(1)进口卷烟;
(2)白包卷烟;
(3)手工卷烟;
(4)未经国务院批准纳入计划的企业和个人生产的卷烟。国家计划内卷烟生产企业名单附后。
7、卷烟分类计税标准的调整,由国家税务总局确定。
二、关于酒的征收范围问题
1、外购酒精生产的白酒,应按酒精所用原料确定白酒的适用税率。凡酒精所用原料无法确定的,一律按照粮食白酒的税率征税。
2、外购两种以上酒精生产的白酒,一律从高确定税率征税。
3、以外购白酒加浆降度,或外购散酒装瓶出售,以及外购白酒以曲香、香精进行调香、调味生产的白酒,按照外购白酒所用原料确定适用税率。凡白酒所用原料无法确定的,一律按照粮食白酒的税率征税。
4、以外购的不同品种白酒勾兑的白酒,一律按照粮食白酒的税率征税。
5、对用粮食和薯类、糠麸等多种原料混合生产的白酒,一律按照粮食白酒的税率征税。
6、对用薯类和粮食以外的其他原料混合生产的白酒,一律按照薯类白酒的税率征税。
三、关于计税依据问题
1、纳税人销售的甲类卷烟和粮食白酒,其计税价格显著低于产地市场零售价格的,主管税务机关应逐级上报国家税务总局核定计税价格,并按照国家税务总局核定的计税价格征税。
甲类卷烟和粮食白酒计税价格的核定办法另行规定。
2、根据《中华人民共和国消费税条例实施细则》第十七条的规定,应税消费品全国平均成本利润率规定如下:
(1)甲类卷烟10%;
(2)乙类卷烟5%;
(3)雪茄烟5%;
(4)烟丝5%;
(5)粮食白酒10%;
(6)薯类白酒5%;
(7)其他酒5%;
(8)酒精5%;
(9)化妆品5%;
(10)护肤护发品5%;
(11)鞭炮、焰火5%;
(12)贵重首饰及珠宝玉石6%;
(13)汽车轮胎5%;
(14)摩托车6%;
(15)小轿车8%;
(16)越野车6%;
(17)小客车5%。
3、下列应税消费品可以销售额扣除外购已税消费品买价后的余额作为计税价格计征消费税:
(1)外购已税烟丝生产的卷烟;
(2)外购已税酒和酒精生产的酒(包括以外购已税白酒加浆降度,用外购已税的不同品种的白酒勾兑的白酒,用曲香、香精对外购已税白酒进行调香、调味以及外购散装白酒装瓶出售等等);
(3)外购已税化妆品生产的化妆品;
(4)外购已税护肤护发品生产的护肤护发品;
(5)外购已税珠宝玉石生产的贵重首饰及珠宝玉石;
(6)外购已税鞭炮焰火生产的鞭炮焰火。
外购已税消费品的买价是指购货发票上注明的销售额(不包括增值税税款)。
4、下列应税消费品准予从应纳消费税税额中扣除原料已纳消费税税款:
(1)以委托加工收回的已税烟丝为原料生产的卷烟;
(2)以委托加工收回的已税酒和酒精为原料生产的酒;
(3)以委托加工收回的已税化妆品为原料生产的化妆品;
(4)以委托加工收回的已税护肤护发品为原料生产的护肤护发品;
(5)以委托加工收回已税珠宝玉石为原料生产的贵重首饰及珠宝玉石。
(6)以委托加工收回已税鞭炮焰火为原料生产的鞭炮焰火。
已纳消费税税款是指委托加工的应税消费品由受托方代收代缴的消费税。
5、纳税人通过自设非独立核算门市部销售的自产应税消费品,应当按照门市部对外销售额或者销售数量征收消费税。
6、纳税人用于换取生产资料和消费资料,投资入股和抵偿债务等方面的应税消费品,应当以纳税人同类应税消费品的最高销售价格作为计税依据计算消费税。
四、关于纳税地点问题
根据《中华人民共和国消费税条例实施细则》第二十五条的规定,对纳税人的总机构与分支机构不在同一省(自治区、直辖市)的,如需改由总机构汇总在总机构所在地纳税的,需经国家税务总局批准;对纳税人的总机构与分支机构在同一省(自治区、直辖市)内,而不在同一县(市)的,如需改由总机构汇总在总机构所在地纳税的,需经国家税务总局所属分局批准。
五、关于报缴税款问题
纳税人报缴税款的办法,由所在地主管税务机关视不同情况,于下列办法中核定一种:
1、纳税人按期向税务机关填报纳税申报表,并填开纳税缴款书,向所在地代理金库的银行缴纳税款。
2、纳税人按期向税务机关填报纳税申报表,由税务机关审核后填发缴款书,按期缴纳。
3、对会计核算不健全的小型业户,税务机关可根据其产销情况,按季或按年核定其应纳税额,分月缴纳。
六、本规定自一九九四年一月一日起执行。
NOTICE ON PRINTING AND ISSUING STIPULATIONS CONCERNING SOMESPECIFIC ISSUES RELATED TO CONSUMPTION TAX
(State Administration of Taxation: 28 December 1993 Guo Shui Fa(1993) No. 156)
Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning,
and to tax bureaus of Harbin, Changchun, Shenyang, Xian, Chengdu, Nanjing,
Wuhan and Guangzhou:
The Stipulations on Some Specific Issues Concerning Consumption Tax
are hereby printed and issued to you. You are expected to put them into
practice.
PROVISIONS FOR SOME SPECIFIC QUESTIONS ON CONSUMPTION TAX
(State Administration of Taxation: 28 December 1993)
I. Questions concerning the standard for classification of cigarettes
for computation of tax.
1. Due to the release from the control of cigarettes selling price,
prices of cigarettes sold by taxpayers fluctuate frequently. The tax
classification and the applicable tax rates shall be determined in
accordance with the monthly weighted average selling price for the
cigarettes of the same brand and specification. However, the cigarettes
sold shall not be calculated under the weighted average method under
anyone of the following circumstances:
(a) the selling price is obviously below average and without proper
reasons;
(b) there is no selling price.
In practice, at the beginning of the month, advance payment of tax
can be made according to the tax classification and applicable tax rate of
the previous month or the most recent month from the month of sale. After
the end of the month, taxpayers shall base on the actual selling price to
determine the tax classification and the applicable tax rate and calculate
the tax pay able for the month.
2. When the price of cigarettes has been raised due to addition of
filter tips, change of package or other reasons, the tax classification
and applicable tax rates shall be determined according to the new selling
price.
3. For cigarettes self-produced and self-used by same taxpayers, the
tax classification and the applicable rates shall be determined in
accordance with the selling price of cigarettes in the same brand and
specification. when there is no selling price for cigarettes with the same
brand and specification, they shall all be taxed according to the tax rate
of Grade A cigarettes.
4. Contract processed cigarettes shall be taxed in accordance with
the tax classification and applicable tax rates of cigarettes with the
same brand and specification of the contractor. If no cigarette is with
the same brand and specification, they shall all be taxed according to the
tax rate for Grade A cigarettes.
5. The applicable tax rate for defective or inferior cigarettes shall
be determined in accordance with the tax classification of cigarettes of
standard quality with the same brand and specification.
6. The following cigarettes, irrespective of their tax classification
shall all be taxed at the rate of Grade A cigarettes:
(a) Imported cigarettes;
(b) Unmarked cigarettes;
(c) Hand-made cigarettes;
(d) Cigarettes produced by enterprises and individuals not approved
by the State Council as under state plan.
The list for enterprises producing cigarettes under State plan is
attached.
7. Any adjustment to the standard for classification of cigarettes
for computation of tax shall be determined by the State Administration for
Taxation.
II. Questions concerning the scope of charge for alcoholic drinks.
1. The applicable tax rate for outside purchased white spirits made
with alcohol shall be determined in accordance with the raw material
contained in the alcohol. When the raw material used in the alcohol
cannot be determined, the white spirits shall be taxed at the rate for
white spirits shall be taxed at the rate for white spirits made from
cereal.
2. For outside purchased white spirits made from more than two kinds
of alcohol, the tax rate used shall be the highest tax rate of the
alcohol.
3. For white spirits produced by and adding liquid to reduce the
degree of alcohol for outside purchased white spirits, or outside bottling
purchased spirits in bulk for sale, or using leaven and essence to scent
or flavour the outside purchased white spirits, the applicable tax rate
shall be determined in accordance with the outside purchased materials
used in the white spirits. When the materials used in the white spirits
cannot be determined, all the above shall be taxed according to the tax
rate of white spirits made from cereal.
4. White spirits made by blending different types of outside
purchased white spirits shall all be taxed according to the tax rate of
white spirits made from cereal.
5. White spirits made by mixing many kinds of raw materials including
cereal, potatoes, bran, etc. shall all be taxed according to the tax rate
for white spirits made from cereal.
6. White spirits made by mixing materials other than potatoes and
cereal shall all be taxed according to the tax rate of white spirits made
from potatoes.
III. Questions concerning the basis for computation of tax
1. For taxpayers selling Grade A cigarettes and white spirits made
from cereal, if the assessable value is remarkably lower than the market
retail price at the place of production, the competent tax authorities
shall report level by level up to the State Administration for Taxation
for determination on the assessable value and calculate the tax in
accordance with the assessable value determined by the State
Administration for Taxation.
The method for determining the assessable value for Grade A
cigarettes and white spirits made from cereal shall be stipulated under
separate provisions.
2. In accordance with the provisions of Article 17 of the
Rules and Regulations for the Implementation of the Provisional
Regulations of the People's Republic of China on Consumption Tax>, the
national average cost-plus margin rate of taxable consumer goods are
stipulated as follows:
(a) Grade A cigarettes 10%
(b) Grade B cigarettes 5%
(c) Cigars 5%
(d) Cut tobacco 5%
(e) White spirits made from cereal 10%
(f) White spirits made from potatoes 5%
(g) Other alcoholic drinks 5%
(h) Alcohol 5%
(i) Cosmetics 5%
(j) Skin-care and hair-care products 5%
(k) Firecrackers and fireworks 5%
(l) Precious jewelry and precious jade and stones 6%
(m) Motor Vehicle tyres 5%
(n) Motorcycles 6%
(o) Motor cars 8%
(p) Cross-country vehicles 6%
(q) Minibuses and vans 5%
3. For the following taxable consumer goods, the assessable values
for computation of consumption Tax may be the remainder amount after the
sale amount is deducted by the purchase price of outside purchased
after-tax consumer goods:
(a) Cigarettes made from outside purchased after-tax cut tobacco;
(b) Alcoholic drinks produced from outside purchased after-tax
alcoholic drinks and alcohol (including adding liquid to reduce the degree
of alcohol for outside purchased after-tax white spirits, blending
different types of outside purchased after-tax white spirits, using leaven
and essence to scent or flavour the outside purchased after-tax white
spirits and bottling outside purchased after-tax white spirits in bulk,
etc.).
(c) Cosmetics made from outside purchased after-tax cosmetics;
(d) Skin-care and hair-care products made from outside purchased
after-tax skin- care and hair care products;
(e) Precious jewelry and precious jade and stones made from outside
purchased after-tax precious jade and stones;
(f) Firecrackers and fireworks made from outside purchased after-tax
firecrackers and fireworks.
The purchase price of outside purchased after-tax consumer goods
refers to the selling price indicated on the purchase invoice (excluding
the amount of Value-added Tax).
4. Consumption Tax already paid on the materials of the following
taxable consumer goods is allowed to be deducted from the Consumption Tax
payable;:
(a) Cigarettes received back from the contractor for processing using
after-tax cut tobacco as raw materials;
(b) Alcoholic drinks received back from the contractor for processing
using after-tax alcoholic drinks and alcohol as raw materials;
(c) Cosmetics received back from the contractor for processing using
after-tax cosmetics as raw materials;
(d) Skin-care and hair-care products received back from the
contractor for processing using after-tax skin-care and hair-care products
as raw materials;
(e) Precious jewelry and precious jade and stones received back from
the contractor for processing using after-tax precious jade and stones as
raw materials;
(f) Firecrackers and fireworks received back from the contractor for
processing using after-tax firecrackers and fireworks as raw materials.
the Consumption Tax paid refers to Consumption Tax withheld and paid on
behalf of the principal by the contractor for the taxable consumer goods
contracted for processing.
5. Taxpayers selling self-produced taxable consumer goods through
self-established and non-independently accounted sales counter shall be
subject to Consumption Tax according to the sales amount or sales volume
of the counter sales to outsider.
6. Consumption Tax of taxable consumer goods which the taxpayers use
to exchange for production information, consumption information, making
investment, offsetting debts, etc. shall be computed using the highest
selling price of similar taxable consumer goods of the taxpayer as the
basis of tax assessment.
IV. Questions concerning the place for paying tax
According to the provisions of Article 25 of the
Regulations For the Implementation of Provisional Regulations of the
People's Republic of China on Consumption Tax>, if the tax payment is
consolidated and to be made at the location of the head office when the
head office and the branch office are not located in the same province
(autonomous region or municipality), approval from the State
Administration for Taxation is required; if the payment is consolidated
and to be made at the location of the head office when the head office and
the branch office are located in the same province (autonomous region or
municipality) but not in the same county (or city), approval from the
relevant Tax Bureau under the State Administration for Taxation is
required.
V. Questions concerning the filling and payment of tax
The local competent tax authorities shall determined, depending on
the circumstances, one of the following methods for filling and payment of
tax for the taxpayer:
1. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities, and complete a tax payment certificate and
pay the tax to the local bank which acts as the agent for the treasury.
2. The taxpayer shall complete the tax return forms regularly and
file to the tax authorities and pay the tax regularly to the tax
authorities which would issue the payment certificate upon examination and
approval of the from.
3. With regard to small business and units whose accounting system is
not sound, tax authorities shall determine the tax payable quarterly or
annually in accordance with their production and sales conditions and the
tax is to be paid monthly.
VI. These provisions shall come into effect from January 1, 1994.
LIST OF ENTERPRISES PRODUCING
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CIGARETTES UNDER STATE PLAN
Beijing Cigarette Factory
Tianjin Cigarette Factory
Shijiazhuang Cigarette Factory
Baoding Cigarette Factory
Zhangjiakou Cigarette Factory
Taiyuan Cigarette Factory
Quwo Cigarette Factory
Huhhot Cigarette Factory
Shenyang Cigarette Factory
Yingkou Cigarette Factory
Jingzhou Cigarette Factory
Xiuyan Cigarette Factory
Changchun Cigarette Factory
Siping Cigarette Factory
Yanji Cigarette Factory
Harbin Cigarette Factory
Suihua Cigarette Factory
Fujing Cigarette Factory
Luohe Cigarette Factory
Anyang Cigarette Factory
Xinxiang Cigarette Factory
Kaifeng Cigarette Factory
Shangqiu Cigarette Factory
Luoyang Cigarette Factory
Nanyang Cigarette Factory
Zhengzhou Cigarette Factory
Huaibing Cigarette Factory
Ruzhou Cigarette Factory
Jiangshan Cigarette Factory
Cheng Cigarette Factory
Wuyue Cigarette Factory
Xiangfan Cigarette Factory
Zaoyang Cigarette Factory
Guangshui Cigarette Factory
Hongan Cigarette Factory
Dangyang Cigarette Factory
Lichuan Cigarette Factory
Chongqing Cigarette Factory
Guiyang Cigarette Factory
Zunyi Cigarette Factory
Guiding Cigarette Factory
Bijie Cigarette Factory
Qingsong Cigarette Factory
Huangping Cigarette Factory
Tongren Cigarette Factory
Guiding Branch of Guiding Cigarette Factory
Kunming Cigarette Factory
Yuxi Cigarette Factory
Qujing Cigarette Factory
Zhaotong Cigarette Factory
Chuxiong Cigarette Factory
Dali Cigarette Factory
Honghe Cigarette Factory
Huize Cigarette Factory
Suijiang Cigarette Factory
Baoji Cigarette Factory
Hailin Cigarette Factory
Linkou Cigarette Factory
Muleng Cigarette Factory
Shanghai Cigarette Factory
Nanjing Cigarette Factory
Xuzhou Cigarette Factory
HuaiYin Cigarette Factory
Hangzhou Cigarette Factory
Ningbo Cigarette Factory
Jiaxing Cigarette Factory
Hefei Cigarette Factory
Bangbu Cigarette Factory
Wuhu Cigarette Factory
Fuyang Cigarette Factory
Chuzhou Cigarette Factory
Haozhou Cigarette Factory
Dangshan Cigarette Factory
Mengcheng Cigarette Factory
Xiamen Cigarette Factory
Longyan Cigarette Factory
Laifeng Cigarette Factory
Sanxia Cigarette Factory
Jiangling Cigarette Factory
Jianshi Cigarette Factory
Xianning branch of Wuhan Cigarette Factory
Changsha Cigarette Factory
Changde Cigarette Factory
Chenzhou Cigarette Factory
Lingling Cigarette Factory
Longshan Cigarette Factory
Xinhuang Cigarette Factory
Qidong Cigarette Factory
Xinshao Cigarette Factory
Fenghuang Cigar Factory
Guangzhou No. 1 Cigarette Factory
Guangzhou No. 2 Cigarette Factory
Shaoguang Cigarette Factory
Meizhou Cigarette Factory
Zhanjiang Cigarette Factory
Shenzhen Cigarette Factory
Yan'an Cigarette Factory
Xianyang Cigarette Factory
Chengcheng Cigarette Factory
Xunyang Cigarette Factory
No. 1 Branch of Hanzhong Cigarette Factory
Lanzhou Cigarette Factory
Tianshui Cigarette Factory
Qingyang Cigarette Factory
Heshui Cigarette Factory
Wuzhong Cigarette Factory
Ledu Cigarette Factory
Xinjiang Cigarette Factory
Kunming Branch of Kunming Cigarette Factory
Sunwu Cigarette Factory
Yongding Branch of Longyan Cigarette Factory
Guangfeng Cigarette Factory
Jinggangshan Cigarette Factory
Xinguo Branch of Gannan Cigarette Factory
Zhoukou Cigarette Branch of Dancheng Cigar Factory
Yunzian Cigarette Factory
Sheshan Cigarette Factory
Quanzhou Cigarette Factory
China American Cigarette Co. Ltd.
Nanchang Cigarette Factory
Guannan Cigarette Factory
Jinan Cigarette Factory
Qingdao Cigarette Factory
Qingzhou Cigarette Factory
Dezhou Cigarette Factory
Heze Cigarette Factory
Yantai Cigarette Factory
Tunzhou Cigarette Factory
Linqing Cigarette Factory
Yishui Cigarette Factory
Yanzhou Cigarette Factory
Shandong-Rothmans Tobacco Co. Ltd.
Zhengzhou Cigarette Factory
Nanxiong Cigarette Factory
Nanhai Cigarette Factory
Nanning Cigarette Factory
Liuzhou Cigarette Factory
Yulin Cigarette Factory
Wuming Cigarette Factory
Zhongshan Cigarette Factory
Yulin Branch of Yulin Cigarette Factory
Fuchuan Branch of Zhongshan Cigarette Factory
Hainan Cigarette Factory
Chengdu Cigarette Factory
Sichuan Cigarette Factory
Shifang Cigarette Factory
Mianyang Cigarette Factory
Xichang Cigarette Factory
Fuling Cigarette Factory
Jinjiang Cigarette Factory
Wushan Cigarette Factory
Zhongshan Cigarette Factory
Xianfeng Cigarette Factory
Dawu Cigarette Factory
Xunyang Cigarette Factory
Chang Yang Branch of Dangyang Cigarette Factory
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