1, 20% liquor plus 0.5 yuan /500g (or 500ml).
2, yellow rice wine 240 yuan/ton.
3.beer.
(1) 250 yuan/ton of Grade A beer;
(2) 220 yuan/ton of Grade B beer.
4. Other wines 10%.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Policy of Alcohol Products (Caishui [2001] No.84, see page 40 of No.8, 2006 54 38+0), if the raw materials used for purchasing edible alcohol cannot be determined, the consumption tax will be levied on the prepared yellow rice wine according to the grain liquor, that is, the consumption tax will be levied according to the proportional tax rate of 25% and the fixed tax rate of 0.5 yuan/Jin (500.
Taxable consumer goods sold by taxpayers are sold in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.
If it is a general taxpayer, the VAT rate for issuing liquor sales invoices is13%;
If it is a small-scale taxpayer, the VAT rate for issuing liquor sales invoices is 3%;
Because of the epidemic situation, the VAT collection rate of small-scale taxpayers outside Hubei issuing liquor sales invoices is 1%.
On the basis of general value-added tax on goods, a tax levied on a few consumer goods is mainly to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue.
The current scope of consumption tax collection mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items, and some tax items are subdivided into several subheads.
Legal basis: Article 5 of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) adopts ad valorem rate, specific quantity quota, or compound taxation of ad valorem rate and specific quantity quota (hereinafter referred to as compound taxation) to calculate the taxable amount. Calculation formula of tax payable:
Taxable amount calculated by ad valorem method × proportional tax rate
Taxable sales calculated by quantitative quota method × fixed tax rate