甘肃省人民政府


甘肃省建筑材料工业行业管理暂行规定

　（１９８６年５月９日　甘政办发〔１９８６〕７５号）



第一章　总则





　　第一条　遵照国务院国办发〔１９８５〕７１号文件提出的“建材工业要从部门管理转向行业管理”的要求，参照国家建材局《建筑材料工业行业管理暂行办法》，特制定本暂行规定。


　　第二条　省建材局是省人民政府主管全省建材工业的职能部门；各地建材主管部门是各地区建材工业的职能部门，它们对全省和各地区的建筑材料、非金属矿、无机非金属新材料工业，代表各级政府实施行业管理。


　　第三条　建材工业行业管理部门的主要职能是：从方针政策、法规条例、规划计划、技术进步、人才开发、物资流通、职工培训、质量监督、信息传递以及进口贸易等方面，在各有关部门分级归口管理的基础上，运用经济的、法律的和必要的行政手段，对全省建材工业实施宏观上的统筹、协调、监督、服务和指导。

第二章　行业管理的主要任务





　　第四条　监督企业贯彻执行国家有关建材工业发展的方针、政策和法规，落实国家建材局制定的行业发展规划和技术经济政策。根据本省建材工业的实际，制定行业的技术经济政策、质量标准，技术经济效益指标等。


　　第五条　根据国家建材局和本省的战略发展规划，结合行业布局要求，制定全省建材工业的长远战略目标和中、长期发展规划，协调行业内外建材工业发展规划和经济关系。


　　第六条　编制全省建材工业的重点建设、技术改造、新产品开发和主要建材产品生产年度计划及科技发展计划。统筹协调全省建材科研项目和全行业的技术引进工作。


　　第七条　监督企业贯彻国家标准、部标准，根据管理权限，参与草拟修订与本行业有关的专业技术标准。制定建材产品的省级标准，审核企业标准。负责省优产品的申报。


　　第八条　根据国家有关政策，制定本省建材产品质量、环境保护、安全生产、节约能源等管理规程，协同有关部门组织实施，并进行检测和监督。


　　第九条　积极组织和推动信息工作的开展。组织市场调查和预测，汇集、整理有关资料，定期向有关单位和企业发布经济技术信息和市场信息。


　　第十条　编制全行业智力开发、人才引进和各类建材学校的发展规划，组织培训各类干部和生产管理人员、技术人员。负责督促检查企业的全员培训工作。


　　第十一条　按照工贸结合、技贸结合、进出结合的原则，开展对外联系和经济活动工作，管理本行业的对外技术经济交流和劳动合作。


　　第十二条　组织有关部门，为企业技措、基建项目编制可行性研究报告，提供地质和设计服务。


　　第十三条　负责本行业的科技发展工作。对科技成果转让。技术课题攻关以及新技术的消化，提供技术咨询和技术服务。


　　第十四条　组织推广生产技术、经营管理的经验，总结、表彰先进。


　　第十五条　疏通建材行业的物资流通渠道，使其由单渠道、多环节的体制逐步向多渠道、少环节的体制转变。


　　第十六条　参与制订省内建材工业企业生产定额标准、产品价格。对有关产品税率调整提出建议。


　　第十七条　遵照中央关于对城乡、集体、个体企业要“积极扶持、合理规划、正确引导、加强管理”的方针，本着区别对待、分类指导的原则，配合城乡集体企业管理部门做好管理服务工作。

第三章　行业管理的权限





　　第十八条　开办新的建材企业，在工商管理部门登记注册前，必须根据固定资产投资限额，报主管部门进行项目审核。固定资产投资在一百万元以上的，由省建材主管部门审核，投资在五十至一百万元的，由地市建材主管部门审核，五十万元以下的，由县建材主管部门审核。


　　第十九条　新上基本建设项目、技术改造项目，须按审批权限及投资限额规定，经省建材局或地方建材主管部门参与审核同意后，方可上报立项。


　　第二十条　建材技术和设备的引进，须经上级主管局审议同意，方可上报国家归口部门及省外经部门，办理引进手续。


　　第二十一条　监督企业认真贯彻执行矿产资源法，搞好全省非金属矿产资源的合理开发和利用，以及散装水泥管理工作。


　　第二十二条　归口管理全省建材工业的产值、产量、技术经济指标和财务指标等统计资料，并按固定资产折旧法，协助有关部门制订省内建材工业固定资产分类折旧年限。


　　第二十三条　在省工业产品许可证办公室的组织领导下，负责参与审核、发放全省建材行业企业产品生产许可证的工作。对全省建材产品进行不定期抽查并实行严格的质量监督和控制。对生产不合格产品的企业，实行通报、责令限期整顿。对弄虚作假、造成经济损失，乃至重大事故的企业，有向国家有关部门申报吊销产品生产许可证的权力。

第四章　实施行业管理的措施





　　第二十四条　为有效地进行行业管理，发展地方建材工业，在不增加编制的情况下，可根据工作需要和各地的实际情况，凡没有设立建材专管部门的地、州、市以及县区政府，应尽快设立建材行业管理机构或设专人负责此项业务工作。


　　第二十五条　贯彻“大家办建材”的方针和“谁投资谁受益”的政策，通过集资、联营、产品扩散、横向联合等方式引导投资者由独家、小型、分散向集资兴建大中型、先进的建材企业发展。


　　第二十六条　充分发挥科研、设计、情报、信息、教育、质量检测、监督和供应等企事业单位的作用，并建立相应的规章制度和服务条例，鼓励其搞好服务工作。


　　第二十七条　充分发挥现有大中型企业和重点企业的骨干作用，组织企业间开展横向联系，进行技术协作，互相促进，不断增强企业活力，逐步形成以企业群体，集团为依托的各种不同形式的专业化一条龙生产经营联合体。


　　第二十八条　建立健全质量管理机构和监督检测网，建立市场预测和信息反馈网络。定期开展本行业的经济活动分析。


　　第二十九条　组织行业协会，并指导支持其开展工作，充分发挥参谋、协调、桥梁和纽带作用。

第五章　附则




　　第三十条　本暂行规定自省政府批准之日起施行，解释权属甘肃省建筑材料工业局。

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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