The current tax rate of imported bottled red wine is edited by the red wine import tariff (the tax levied is paid in RMB: 1 tariff: 14% (tariff: CIF × 14%). 2 VAT: 17% (VAT (CIF+tariff)/(1-10%) ×17%. 3 Consumption tax: 10% (consumption tax (CIF+tariff)/(1-10%) ×10%.

I. Consumption tax rate of red wine

Red wine import tariff editor current tax rate of imported bottled red wine (the tax levied is paid in RMB):

1, tariff: 14% (tariff: cif ×14%);

2. VAT: 17% (VAT: [(CIF+ tariff)/(1-kloc-0/0%)] ×17%);

3. Consumption tax: 10% (consumption tax: [(CIF+tariff)/(1-kloc-0/0%)] ×10%).

Three taxes: the three taxes of customs consumption tax and value-added tax shall be paid within 15 days from the date when the customs issues the tax payment certificate, and shall be collected by the customs.

Two, the import of red wine enterprises should have the main qualifications

1. China enterprises should not only go through the formalities of industry and commerce, taxation, etc. to engage in wine import business. It is necessary for a general business enterprise, including the liquor business qualification within the registered business scope, and having the import liquor business license and hygiene license.

2. You also need to go through the following procedures in relevant departments: You need to obtain the Registration Form for Foreign Trade Operators from the local commercial department, and you can obtain foreign trade qualification only after filing and registration.

3. A foreign trade operator shall, within 30 days, go to the local customs, inspection and quarantine, foreign exchange, taxation and other departments with the registration form stamped with the seal of filing and registration to handle the formalities required to carry out foreign trade business.

Three. Information required for red wine import declaration

1. Overseas consignors or their agents need to go to the import customs for filing;

2. The domestic consignee needs to go through the filing formalities at China Customs when inquiring for filing;

3. The official certificate of origin needs to be provided by foreign guests;

4. Foreign guests are required to provide official health certificates;

5. The filing of food labels needs to be handled by the local inspection and quarantine bureau;

6. Bill of lading;

7. A complete set of customs declaration materials, including customs declaration form, packing list, invoice, contract, power of attorney for customs declaration and power of attorney for inspection.

Fourth, the general process of red wine import

1. Apply for labeling and food filing (the filing by the Commodity Inspection Bureau takes 7-20 working days and is valid within one year).

2. Arrange transportation to Hong Kong;

3. Acting for inspection and issuance of customs clearance documents; (about 1 week, sampling for inspection after the goods arrive)

4. Acting for customs declaration; (2 working days)

5, tax bills, pay taxes; (2 working days)

6. Inspection and delivery; (1 working day)

Enterprises importing red wine need to go through a series of procedures before they can import red wine according to the process. What is the consumption tax rate for red wine? In addition to consumption tax, imported red wine also includes customs duties and value-added tax. You can take a closer look. The price of imported red wine is generally high. In order to prevent people from confusing the fake with the real, you must pay attention to the qualification of the enterprise when you consume imported red wine.