What is the latest excise tax rate for liquor now?

The latest excise tax rate for liquor: 20% CAD for 500 grams (or 500 ml).

When paying the foundry fee, the entrusted party withholds and pays it (except that the entrusted party is an individual industrial and commercial household), and the tax calculation is not higher than that of the entrusted party**** and no consumption tax is paid.

The excise tax rates for liquor are as follows:

1. The consumption tax rate of the latest grain liquor, the ratio tax rate of grain liquor and potato liquor, 20%, the fixed tax rate, yuan jin 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 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, from December 1, 2014, the category of liquor and fine liquor will be changed accordingly. Baijiu refers to the liquor made from various grains and potatoes such as sorghum, corn, rice, glutinous rice, barley, wheat, millet, barley, sweet potato, cassava, potato, taro, yam, etc., after saccharification and fermentation, and then distilled by distillation.

The tax rate for liquor is as follows: 1. 20% Canadian dollar for liquor 500 grams (or 500 ml). 2. Rice wine 240 yuan ton.

3. Beer. (1) Class A beer: 250 yuan ton; (2) Class B beer: 220 yuan ton. 4. 10% for other wines.

Legal analysis: The liquor consumption tax is a compound levy, and the fixed tax rate of liquor consumption tax is yuan jin, and the proportional tax rate is 20%. The formula for calculating taxes is as follows:

Tax payable = sales proportional tax rate + sales quantity The fixed tax rate liquor consumption tax refers to the tax rate levied in the process of consuming liquor. In order to appropriately increase fiscal revenue and improve the consumption tax on liquor products, the state has formulated the "Liquor Consumption Tax Calculation and Management Measures", which will be implemented in July 2009, when the tax rate will remain unchanged, but the change of the tax base will double the tax payment on liquor.

Legal basis: Interim Regulations of the People's Republic of China on the Administration of Tax Collection

Article 6 Any taxpayer who is engaged in production and business operation, implements independent economic accounting, and has been approved by the administrative department for industry and commerce to start a business shall, within 30 days from the date of obtaining the business license, declare to the local taxation authorities for tax registration. Other units and individuals with tax liabilities shall, with the exception of those who are not required to go through tax registration in accordance with the provisions of the tax authorities, declare to the local tax authorities for tax registration within 30 days from the date of becoming statutory taxpayers in accordance with the provisions of the tax laws and regulations.

Article 8 Taxpayers applying for tax registration shall submit an application registration report and relevant approval documents, and provide relevant documents at the same time. After examining the reports, documents and certificates in the preceding paragraph, the in-charge taxation authorities shall register them and issue them with tax registration certificates. The tax registration certificate can only be used by taxpayers and cannot be lent or transferred.

[Legal Analysis].: The consumption tax on the sale of grain and liquor refers to the amount of tax levied in the sales process. 1. Formula for calculating consumption tax on grain and liquorLiquor consumption tax is a compound levy.

The tax payable calculated by the compound tax calculation method = 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%. Examples:

A distillery sells 2 tons of grain liquor and charges a price of 300,000 yuan, then the consumption tax payable = 1000 * 2 * 2 * yuan). In practice, the situation may be more complicated, and may involve the need for verification and tax calculation**, complete set sales, deemed sales, etc. In this case, the above formula still applies, but it may need to be specified for specific sales, tax rate, etc.

[Legal basis].Article 10 of the Provisional Regulations of the People's Republic of China on Consumption Tax shall be assessed by the in-charge taxation authorities if the tax calculation of taxable consumer goods of a taxpayer is obviously low and there is no justifiable reason.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

According to the "Provisional Regulations of the People's Republic of China on Consumption Tax" (Order No. 539) and its attached "Consumption Tax Items and Tax Rates Table", the liquor consumption fee tax refers to the relevant taxes and fees levied on liquor in the production process, which are levied by means of ad valorem and ad valorem compound levy. The fixed tax rate of liquor consumption tax is RMB catty, and the proportional tax rate is 20%.

The formula for calculating the consumption tax on liquor is: consumption tax payable = sales amount * proportional tax rate + sales quantity fixed tax rate.

Consumption tax is mainly levied on the consumption behavior of final consumer goods related to residents' consumption, and the collection methods mainly include ad valorem levy, volume-specific levy and compound levy.

The characteristics of consumption tax are reflected in the following: the scope of collection is selective; In general, the taxation link is singular; The average tax rate level is high and the tax burden varies greatly; There is flexibility in the tax calculation method.

GST Scope:

1. On the basis of the general levy of value-added tax on goods, a small number of consumer goods are selected to levy a tax, mainly to adjust the product structure, guide the direction of consumption, and ensure the national fiscal revenue.

2. The scope of the current consumption tax mainly includes: cigarettes, alcohol, whips, fireworks, cosmetics, refined oil, precious jewelry and jewelry, golf and golf equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood flooring, motorcycles, cars, battery light and light consumption, paints and other tax items, and some tax items are further divided into several sub-items.

[Legal basis].

Article 17 of the Provisional Regulations of the People's Republic of China on Consumption Tax These Regulations shall come into force on January 1, 2009.