1, liquor consumption tax refers to the tax rate levied in the process of consuming liquor. Consumption tax is an in-price tax, which is levied in a single link. Generally, it is paid in the production, entrusted processing and import of taxable consumer goods. In the subsequent wholesale and retail links, the consumption tax has been underwritten in the price. The state collects liquor consumption tax, which is actually levied on manufacturers.

2. Legal basis: Article 1 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

2. What is the declaration process of consumption tax?

The declaration process of consumption tax is as follows:

1, determine the declaration time;

2. Fill in the declaration form;

3. Apply for declaration;

4. Pay taxes.