Abstract.The excise tax, tobacco, cigarettes and cigarette is stored inconveniently. A storage and indirect taxes). The tobacco excise a sin tax is a tax that the storage of goods. A dangerous or cause adverse effects on health or morals. The loss for themselves and will impact on society as a whole. The structure of the excise tax tobacco, cigarettes and cigarette. Set to calculate the tobacco excise in according to the act of 2509 tobacco for ยาสู in country and tobacco imported to calculate mixes. (including imported cigarettes) is the tax rate according to value. (if the tobacco produced in Thailand will use the price at the tobacco industry"s tax base. For imported tobacco in Thailand to hold prices C. I. F. is the price of tobacco or tobacco plus insurance and freight to the customs. A tax base) and tariffs according to the state or by volume. (the use of tobacco by weight in grams is the tax base). If any way calculated tax money is higher, it kept according to higher tax ratesFrom the study, the researcher found that the problem of the tobacco act of 2509 that use mixed tax structure The problems of the base price. One must be stored as the base of tax calculation and that taxation is not comprehensive and thoroughly. The lack of equality between the tobacco industry. To do in the Kingdom, and lead to smoke into the Kingdom, as well as issues The lack of transparency of law order vice, which of these factors may lead to tax evasion and tax evasion unacceptable and may have a cause. Tax disputes in many respects. It is not in accordance with the principle of tax collection.Therefore, the researcher would suggest improvement. The structure of the excise tax, tobacco, cigarettes and cigarette. It. Based on the principle of storing taxation to achieve fairness. Efficiency and, increasingly, which will help reduce the losing them.
การแปล กรุณารอสักครู่..
![](//thimg.ilovetranslation.com/pic/loading_3.gif?v=b9814dd30c1d7c59_8619)