Kneel and beg for the type of tax paid by the beer company, the tax rate

If the beer enterprise is a commercial enterprise, it is generally required to pay the following taxes:

1. Value-added tax: 17% tax rate (deductible input tax) applies to general taxpayers, and 3% levy rate applies to small-scale taxpayers (input tax cannot be deducted).

2. VAT surcharge:

1) Urban construction tax: The tax rate varies depending on the region where the enterprise is located, and the specific tax rate can be consulted with the local tax bureau;

2) Education surcharge: tax rate 3%;

3) River management fee: 1% tax rate.

3. Enterprise income tax: the tax rate is 25%.

4. Withholding and payment of individual income tax: the tax rate of 5%-45% is applied according to the income bracket of salary.

If the beer enterprise is a production enterprise, in addition to the above-mentioned taxes, it is also required to pay "consumption tax", which is taxed at the following rates:

1) Class A beer: 250 yuan ton;

2) Class B beer: 220 yuan ton.

2. For consumption tax: 250 yuan for more than 3,000 yuan and 220 yuan for less than 3,000 yuan.

For VAT: The input VAT is subtracted from the output tax. The output tax is calculated at 17% based on the selling price and whether the deposit is taken into account (which should be included in income if it is overdue for more than 1 year). Input VAT is deducted on the basis of credit.

The beer excise tax rate is calculated and levied according to the quantity. Beer is divided into category A beer and category B beer. The consumption tax unit of Class A beer is 250 yuan per ton of beer with a consumption tax of more than 3,000 yuan (including 3,000 yuan, excluding VAT) per ton of beer leaving the factory ** (including packaging materials and packaging deposits); The consumption tax unit of Class B beer per ton of beer ex-factory is less than 3,000 yuan (excluding 3,000 yuan, excluding socks finger value-added tax) is 220 yuan per ton.

Provisional Regulations of the People's Republic of China on Consumption Tax

Article 4. Taxable consumer goods produced by taxpayers are subject to tax at the time of sale. If the taxable consumer goods produced by the taxpayer for their own use are used in the continuous production of taxable consumer goods, they shall not be taxed; If it is used for other purposes, it shall be taxed when it is transferred for use.

Unless the entrusted party is an individual, the entrusted party shall collect and pay the tax at the time of delivery to the entrusting party. If the entrusting party uses the taxable consumer goods for the continuous production of taxable consumer goods entrusted for processing, the tax paid shall be allowed to be deducted in accordance with the regulations.

1. If the beer enterprise is a commercial enterprise, it is generally required to pay the following taxes: value-added tax: 17% tax rate (deductible input tax) for general taxpayers, and 3% levy rate for small-scale taxpayers (not deductible into Xiaoyuan ridge tax).

The tax burden of excise tax on beer is calculated from the volume of beer.

2. Beer consumption tax Total beer revenue, wine weight (ton) * beer consumption tax rate (beer weight * beer cavity unit price) wine consumption tax rate The tax burden on the unit price of beer refers to the proportion of the actual tax paid to the corresponding taxable sales revenue.

Seven to nine percent.

The beer tax rate is a fixed tax rate. If the ex-factory price per ton of beer is more than 3,000 yuan (3,000 yuan, excluding VAT), the unit tax amount is 250 yuan per ton. If the ex-factory price per ton of beer is less than 3,000 yuan, the unit tax amount is 220 yuan per ton.

Taking into account factors such as product upgrades and inflation, beer factory sales have generally climbed year by year, while the proportion of beer consumption tax in sales revenue has been declining, and the current proportion is between 7% and 9%.

Effects and harms of beer.

Efficacy: Drinking beer in moderation can prevent beriberi and intestinal diseases; Drinking beer after limb search work can reduce physical fatigue; Increases human appetite; Protecting blood vessels can reduce the probability of major diseases such as hypertension, thrombosis, and heart disease; Prevents osteoporosis; Prevents diabetes.

Harm: Drinking beer in lactating women reduces milk production; Drinking too much beer can trigger kidney stones and damage the liver. So drink alcohol in moderation. <>