(2017年8月29日国家税务总局公告2017年第32号)为进一步规范卷烟消费税计税价格(以下简称“计税价格”)核定管理工作,现将有关问题公告如下:一、对于未按照《卷烟消费税计税价格信息采集和核定管理办法》(国家税务总局令第26号公布,以下简称《办法》)规定报送信息资料的新牌号、新规格卷烟,卷烟生产企业消费税纳税人(以下简称“纳税人”)按照税务总局核定的计税价格计算缴纳消费税满1年后,可向主管税务机关提出调整 (Announcement of the State Administration of Taxation on August 29, 2017 No. 32 of 2017) In order to further standardize the management of the taxation of the consumption tax on cigarettes (hereinafter referred to as the “taxable price”), the relevant issues are hereby announced as follows: Not in accordance with the “Cigarette consumption tax tax information collection and verification management approach” (State Administration of Taxation Decree No. 26, hereinafter referred to as the “Measures”) to submit the new information materials, new specifications cigarettes, cigarettes, consumption taxpayers taxpayers (Hereinafter referred to as “taxpayer ”) In accordance with the tax authorities approved taxable tax calculation Consumption tax calculated 1 year after the tax authorities may be proposed to adjust