The Interim Regulations consist of 10 articles. An entity that engages in the purchase of tobacco leaves shall be a taxpayer of the tobacco leaf tax, which shall pay the tobacco leaf tax in the light of these Regulations. The term "tobacco leaves" mentioned in the Regulations means aired tobacco leaves and baked tobacco leaves. The tobacco leaf tax payable shall be calculated on the ground of the sum as generated from tobacco leaf purchases conducted by taxpayers as well as the tax rate prescrib