关于印发江苏省住房公积金行政监督八项工作制度的通知
江苏省建设厅
关于印发江苏省住房公积金行政监督八项工作制度的通知
苏建金管[2005]138号
各市住房公积金管理委员会、住房公积金管理中心:
为加强对住房公积金管理工作的行政监督和业务指导,我厅制订了文件备案、工作通报、检查考核、人员培训、工作例会、定期交流、专家咨询、会商协调等八项工作制度,现印发给你们,请结合实际贯彻执行。
建立八项制度,是住房公积金监督管理的基础性工作,各市要结合住房公积金管理工作的实际,根据岗位职责对有关制度进一步细化,逐步加大各项制度的落实力度,使其真正发挥作用。在八项制度实施过程中,有什么问题和建议,可直接向省建设厅住房公积金监管办反映。
附件:《江苏省住房公积金行政监督八项工作制度》
江苏省建设厅
二○○五年四月二十七日
江苏省住房公积金行政监督八项工作制度
一、文件备案制度。备案制度是对住房公积金管理工作加强行政监督的重要形式。为规范住房公积金管理行为,加强对规范性文件的监督管理,维护住房公积金缴存人的合法权益,各市自行制定的规范性文件,如通知、办法、暂行办法、规定、规程、细则等,在发布实施同时,必须报省建设厅住房公积金监管办(以下简称监管办)审查备案。监管办为每一个市建立完整的监管档案,安排专(兼)职人员负责监管档案的收、发及管理,做到分类装订归档、资料完整、方便实用。
二、工作通报制度。各市要严格执行国务院《住房公积金管理条例》,每年3月15日将上年度的住房公积金财务报告向社会公布,让主管部门知情,让缴存人知情,让社会公众知情。各市要根据建设部等四部门《住房公积金行政监督办法》(建金管[2004]34号)和《江苏省住房公积金行政监督实施细则》(苏建金管[2005]54号),每年在2月底前,将上年住房公积金决策、管理和使用等情况的年度报告上报。所报送的资料必须做到真实、准确、及时、完整,严禁虚报、瞒报、迟报。重大问题要立即上报。要对全省和各市住房公积金归集使用情况,进行不定期的通报,发挥激励和警示作用。省住房公积金管理工作联席会议办公室和省建设厅住房公积金监管办编印《全省住房公积金管理工作简报》,不定期刊(摘)登全国、省有关文件以及各市有关信息,反映住房公积金管理工作进展情况以及出现的新情况、新问题、新经验,供各地借鉴参考。
三、检查考核制度。各市要对相关业务部门和分中心(管理部)进行全面考核,并通过现场检查和非现场检查等手段,定期进行检查。监管办要每年组织对3个以上的市管理中心进行现场全面检查,每年进行一次业务考核。要根据考核结果,对优秀、先进单位和个人进行表彰,并由各市给予适当的物质奖励。对检查发现的问题,提出处理意见或作出相应处理,并以适当的方式进行通报。
四、人员培训制度。各市要建立职工继续教育制度,建立合理有效的激励机制,鼓励职工进行金融、法律、财会、计算机等相关业务知识和技能的学习,加强对职工的法规及业务培训,确保所有工作人员及时获得充分的法律法规、内部控制和行为规范的最新文件和资料。监管办要建立“江苏省住房公积金网站”,汇集所有涉及住房公积金归集、提取、个贷、国债业务的文件,按业务设立多个频道,开辟论坛专区,为监管和被监管机构的人员自学提供一个网络平台,为培训提供电子化手段。监管办要组织各市开展定期业务学习与培训。
五、工作例会制度。各市住房公积金管理委员会要依照章程定期召开会议,对重大事项进行决策。各市住房公积金管理中心要定期召开归集、个贷、提取、资产保全、信息网络、会计与统计及综合业务例会,通报上期工作完成情况,反馈工作中遇到的问题,交流经验,布置工作。每次业务例会一般要形成会议纪要或工作备忘录。监管办要定期召开工作例会,对上期全省住房公积金统计报表进行对比分析,及时发现工作中存在的问题,采取措施加强监管和业务指导。
六、定期交流制度。各市要定期组织辖区内的分中心(管理部)进行横向交流,在对比中借鉴经验,弥补不足,共同提升业务管理水平。监管办要根据厅工作安排,每半年,召开一次住房公积金管理运作情况分析会,分析住房公积金各项管理工作成果和面临形势,总结交流经验,梳理存在的主要问题,并提出对策、建议和工作打算。通过横向交流,上下交流,统一思想、统一认识,相互借鉴,共同提高。
七、专家咨询制度。省设立全省住房公积金监督管理专家咨询委员会。省住房公积金监督管理专家咨询委员会,由财政、金融、财会、审计、经济、房地产、信息技术、法律等方面的专家组成,主要为全省公积金监督管理提供业务技术方面的支持和咨询服务,对重大监管决策事项和理论问题展开专项调查研究,对重大监管决策出台提出意见和建议。各市住房公积金管理的重大决策可以向省住房公积金监督管理专家咨询委员会咨询。
八、会商协调制度。各市住房公积金管理中涉及多个部门或处室共同研究解决的工作,要明确由一个处室牵头为主、相关处室配合的协调制度。各牵头责任处室对协调事项负有直接责任,在协调中应严格按要求,按时、优质、高效地完成协调事项。对协调中碰到的疑难问题应及时向分管领导汇报,争取主动,创造条件,力争使协调事项得到圆满地解决。监管办根据省建设厅要求,要继续推动财政、人民银行、审计等十个部门的联席会议制度,负责文件的协商会办,履行住房公积金行政监督职能。有效地推动全省住房公积金制度的完善与发展,防范和处置风险,为切实维护住房公积金安全形成合力。
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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