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Table 1 Cigarette Classification and Profit Margins

From: The relation between cigarette taxes and older adult smoking in Zhejiang and Gansu: what happened following the 2009 Chinese Tax adjustments?

Allocation price per pack Grade Excise Tax Rate at producer level Allocation-wholesale margin Wholesale-retail margin
  After 2009 Before 2009 After 2009 Before 2009 After 2009 Before 2009 After 2009 Before 2009
≥10 Yuan A A 56% 45% 46% 47% 10% 10%
≥7 Yuan and < 10 Yuan A A 56% 45% 33.33% 43% 10% 10%
≥5 Yuan and < 7 Yuan B A 36% 45% 33.33% 43% 10% 10%
≥3 Yuan and < 5 Yuan B B 36% 30% 33.33% 38% 10% 10%
≥1.65 Yuan and < 3 Yuan B B 36% 30% 25% 28% 10% 10%
<1.65 Yuan B B 36% 30% 17.65% 18% 10% 10%