1. First, calculate the liquor sales according to the actual income, that is, after deducting the amount actually paid by the manufacturer (including the return subsidy).

2. Calculate the purchase cost according to the actual inventory quantity, and then subtract the sales cost, and the rest is the actual sales amount.

3. Calculate the sales amount according to the market guidance price and actual sales situation.

4. Calculate the sales tax according to the invoice amount and tax.