How to calculate the consumption tax on the use of grain liquor in the assets of the grain liquor to

According to the Annotations on the Scope of Collection of Consumption Tax (Guo Shui Fa [1993] No. 153), replica liquor refers to liquor prepared or brewed with liquor, rice wine and alcohol as the base and added with fruit juice, spices, pigments, medicinal herbs, supplements, sugar, spices, etc., such as various blended liquors, brewed liquors, tonic liquors, etc. However, according to Article 3 of the Notice of the State Administration of Taxation on Several Issues Concerning the Taxation of Consumption Tax (Guo Shui Fa [1997] No. 84), it is stipulated that the applicable tax rate of liquor shall be determined according to the raw materials used in the liquor base and added to the juice, spices, pigments, herbs, supplements, sugar, seasonings, etc.

Where the raw materials used in the liquor base cannot be determined, the consumption tax shall be levied at the rate of grain liquor. Therefore, the consumption tax on the tonic liquor produced by the enterprise can no longer be calculated at the rate of "other liquor"10, but should be calculated at the rate of 20% of "grain liquor" (Cai Shui [2001] No. 84 "Notice on Adjusting the Consumption Tax Policy on Liquor Products" stipulates that the consumption tax rate of grain liquor is changed to 25%).

Consumption tax is levied at the applicable rate of grain liquor (policy basis: Guo Shui Fa [1997] No. 84) if grain liquor is used as the liquor base to make pharmaceutical liquor

The applicable tax rate for grain liquor is 20% + fixed tax rate of 500 grams or 500 ml (the policy is based on the consumption tax items and tax rate table attached to the Provisional Regulations on Consumption Tax).

The proportional tax rate of grain liquor is unified at 20.

The excise tax on liquor is levied on a composite basis. The tax payable calculated by the method of calculating the tax difference of the compound celebration = sales amount * proportional tax rate + sales quantity * fixed tax rate. The fixed tax rate of liquor consumption tax is RMB catty, and the proportional tax rate is 20%.

Applicable excise tax rates on blended liquor:

1. Blended liquor based on distilled spirits or edible alcohol, and at the same time meeting the following conditions, consumption tax shall be levied according to the applicable tax rate of "other liquors"10 in the consumption tax item and rate table;

2. For liquor made with fermented liquor as the base and the alcohol content is less than 20 degrees (inclusive), the consumption tax shall be levied according to the applicable tax rate of "other liquors"10 in the consumption tax item and rate table;

3. For other blended liquors, consumption tax shall be levied according to the applicable tax rate of "liquor" in the consumption tax item and rate table.

Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations. Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations. Article 5 The competent taxation department shall be in charge of the administration of national tax collection. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

All relevant departments and units shall support and assist the tax authorities in performing their duties in accordance with the law.

The taxation organs are instructed to perform their duties in accordance with the law, and no unit or individual may obstruct them.

1. The latest consumption tax rate of grain liquor: the ratio tax rate of grain liquor and potato liquor: 20%; Fixed tax rate: Yuan Jin (500 grams) or Yuan 500 ml.

2. The proportional tax rate of grain liquor and potato liquor is unified at 20. The fixed tax rate is 500 grams or 500 milliliters. If the actual sales of goods are marked with a unit of measurement by volume, it should be converted according to 500 ml for 1 catty, and shall not be converted according to the degree of alcohol.

According to the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Consumption Tax Policy (CS 2014 No. 93), the item of "wine and alcohol" will be changed to "wine" accordingly from December 1, 2014. Baijiu refers to the liquor made from various grains and potatoes such as sorghum, corn, rice, glutinous rice, barley, wheat, millet, barley, sweet potato (sweet potato, sweet potato), cassava, potato (potato), taro, yam and other grains and potatoes as raw materials, after saccharification and fermentation, and then distilled by distillation. 3. Applicable Consumption Tax Rates for Blended Liquors (1) Blended liquors based on distilled spirits or edible alcohol, and which meet the following conditions, shall be subject to consumption tax at the applicable tax rates in the table of consumption tax items and rates, "Other Liquors"10.

2) Liquor prepared with fermented liquor as the base and alcohol content less than 20 degrees (inclusive) shall be subject to consumption tax at the applicable tax rate of Bitong Tax Item "Other Liquor"10. (3) For other blended liquors, consumption tax shall be levied at the applicable tax rate of "liquor" in the consumption tax item and rate table.

In the consumption tax, only cigarettes, grain liquor and potato liquor are subject to the compound tax method. The taxable amount is equal to the taxable sales quantity multiplied by the flat tax rate plus the sales amount (excluding VAT) multiplied by the proportional tax rate.

The proportional tax rate for liquor is 20%, and the fixed tax rate is 1 yuan kilogram (1,000 yuan ton).

Consumption tax in September = 1500 * 20% + 50 * 10,000 yuan.

(1) The consumption tax and value-added tax payable by Distillery B shall be calculated as follows:

The cost of raw materials provided by the client is exclusive of VAT**.

The composition of the consumption tax collected and remitted** (material cost + processing fee + quantity of consignment processing fixed tax rate) (1 - consumption tax rate).

30 2000 (1-l3 )+25000+15000)+8 2000 yuan)).

The consumption tax payable on behalf of the company is 125250 20 +8 2000 yuan).

VAT payable (25000+15000) 17% 6800 (yuan).

2) The consumption tax and VAT payable by Distillery A are calculated as follows:

According to the provisions of Cai Shui [2012] No. 8 document, consumption tax needs to be paid from September 1, 2012 due to the fact that the liquor sold by consignment processing is higher than the tax calculation at the time of recovery (125250 8 = yuan).

Consumption tax payable = 7 16000 20% + 7 2000 yuan).

VAT payable:

Output tax 7 16000 17% 19040 (yuan).

Input tax 30 2000 13% + 6800 + 1100 15700 (yuan).

VAT payable 19040-15700 3340 (yuan).

The cost of raw materials provided by the entrusting party is the component of the consumption tax collected and remitted on behalf of the client** excluding VAT** (material cost + processing fee) (1 - consumption tax rate).

30 2000 (1-l3 )+25000+15000)] 1-25 ) 122933 (yuan).

Consumption tax to be collected and paid on behalf of 122933 25 +8 2000 yuan) VAT payable = (25000 + 15000) 17% = 6800 (yuan) (2) A distillery:

The sale of liquor recovered from consignment processing is not subject to consumption tax.

VAT payable:

Output tax 7 16000 17% = 19040 (yuan) input tax 30 2000 13% + 6800 + 12000 7% = 15440 (yuan).

VAT payable = 19040-15440 = 3600 (yuan).