Consumption tax must be paid for alcoholic beverages, and the tax rate for liquor is 20% plus 0.5 yuan /500g (or 500ml). Medicinal liquor and health wine belong to other liquors, and the tax rate is 10%. Sales are subject to VAT at the rate of 17%. In general, VAT payable = output tax-input tax, urban construction tax is 7%, and VAT payable is 3.

Enterprises use liquor and alcohol as the base liquor, and add fruit juice, spices, pigments, medicinal materials, tonics, sugar, seasonings, etc. to make or brew liquor. It will no longer be taxed as "duplicate liquor" in the subhead "Other liquor", and the applicable tax rate of liquor will be determined according to the raw materials used in the base. If the raw materials used in liquor base liquor cannot be determined, consumption tax shall be levied according to the tax rate of grain liquor. The consumption tax is still levied at the rate of "other wine" 10% for the wine prepared or brewed with yellow wine as the base wine.

legal ground

"People's Republic of China (PRC) tax collection and management law"

Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents. Article 17 Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities.

Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate. When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.