The calculation of liquor consumption tax adopts the compound tax calculation method, and the tax is calculated according to the formula of liquor sales multiplied by the corresponding proportional tax rate plus sales quantity multiplied by the fixed tax rate. If the liquor production enterprise produces and sells its own liquor, the tax shall be calculated based on the general market sales price. If the liquor manufacturing enterprise entrusts the processing of liquor, the tax calculation shall be based on the sales price of similar liquor.

1. How to calculate liquor consumption tax? The consumption tax paid by liquor production enterprises adopts the compound tax calculation method, that is, "the tax payable calculated by the compound tax calculation method = sales volume × proportional tax rate + sales quantity × fixed tax rate" . No matter what the circumstances, the determination of "sales quantity" for volume-based taxation is relatively simple, but the determination of "sales volume" is more complicated and difficult to grasp in practice. Liquor production involves various business types such as self-production and self-sale, self-production and self-use, entrusted processing, import, deemed sales, and complete set sales. According to various business situations, the taxable price also includes a variety of different taxable price determination methods such as general sales price, weighted average price, component taxable price, maximum sales price, approved sales price, and bundled sales price. (1) Market sales price When a liquor production enterprise produces and sells its own liquor, the taxable price is usually the general market sales price, which is also the basis for calculating value-added tax. (2) Weighted average price When a liquor production enterprise produces liquor for its own use and entrusts processing of liquor, the taxable price shall first be determined based on the sales price of similar liquor. If the sales price of similar consumer goods in each period of the month is different, the taxable price shall be based on the weighted average of the sales quantity. calculate. (3) Composition taxable price If a liquor production enterprise produces for its own use, entrusts processing, or imports liquor, if there is no sales price of similar consumer goods to base on, the taxable price is usually the composition taxable price. 1. Self-produced liquor. For taxable consumer goods produced by taxpayers for their own use, if there is no sales price for similar consumer goods, the taxable price shall be calculated based on the composition. Composition taxable price = (cost + profit + self-produced and self-used quantity × fixed tax rate) ÷ (1-proportional tax rate). This component taxable price is also the tax basis for value-added tax. 2. Entrusted processing of liquor. If there is no reference to the sales price of similar consumer goods for taxable consumer goods processed by the taxpayer, the tax will be calculated based on the component taxable price. Composition taxable price = (material cost + processing fee + commissioned processing quantity × fixed tax rate) ÷ (1-proportional tax rate). It should be noted that if the entrusting party takes back the entrusted processed liquor before September 1, 2012 and sells it directly, no consumption tax will be levied under any circumstances. However, according to the provisions of Caifa [2012] No. 8, from September 1, 2012, the taxable consumer goods that will be recovered by the entrusting party are sold at a higher tax price than the entrusted party, and they need to be repaid in accordance with the regulations. Excise tax. 3. Liquor imported from abroad. Taxpayers who import taxable consumer goods such as liquor are taxed based on their component taxable prices. Its composition taxable price = (duty paid price + tariff + import quantity × consumption tax fixed rate) ÷ (1 - consumption tax proportional rate). This taxable price is also the basis for calculating VAT at the import stage. (4) Maximum sales price According to the "Provisions on Certain Specific Issues of Consumption Tax" (Guo Shui Fa [1993] No. 156), taxpayers use self-produced consumer goods in exchange for production means and consumption materials, invest in shares, and pay off debts, etc. For consumer goods, the consumption tax shall be calculated based on the taxpayer's highest sales price of similar taxable consumer goods. It should be noted that, in addition to the three situations in which taxpayers use self-produced consumer goods in exchange for means of production and consumption, invest in shares, and pay off debts, the highest sales price of the taxpayer's taxable consumer goods of the same type shall be used as the basis for calculating consumption tax. The consumption tax taxable prices of other deemed sales activities are consistent with the VAT tax calculation basis, that is, the market selling price or weighted average price of similar taxable consumer goods. (5) Bundled sales price 1. Sales of alcoholic products in complete sets. Taxpayers who concurrently operate consumer goods subject to consumption tax at different tax rates shall separately calculate the sales volume and sales quantity of taxable consumer goods with different tax rates; if they fail to separately calculate the sales volume and sales quantity or combine taxable consumer goods with different tax rates into a complete set of consumer goods for sale, The higher tax rate applies. Special attention should be paid to the fact that according to the "Notice on Adjusting and Improving Consumption Tax Policies" (Caishui [2006] No. 33) of the Ministry of Finance and the State Administration of Taxation on "Tax Calculation Basis for Sales of Composite Sets", if grain liquor and wine utensils If they are sold in a complete set, the liquor consumption tax will also be calculated based on the entire sales volume. The essence is that the wine utensils of non-taxable consumer goods will also be levied consumption tax on the liquor bundle. 2. Collect deposits for alcoholic product packaging. The "Notice on the Taxation of Deposits on Alcoholic Product Packaging" (Caishuizi [1995] No. 53) stipulates that from June 1, 1995, alcoholic product manufacturers will be required to sell other alcoholic beverages except beer and rice wine. The packaging deposit collected for the product, regardless of whether the deposit is returned or how it is calculated in accounting, shall be incorporated into the current sales of alcoholic products, and consumption tax shall be levied according to the applicable tax rate for alcoholic products. It should be noted that the tax-related treatment of packaging deposits obtained from selling liquor and selling beer and rice wine is different. Consumption tax is levied on beer and rice wine based on quantity and fixed amount, and the basis for calculating tax is the quantity of taxable consumer goods, not the sales volume. Therefore, the amount of tax levied is directly proportional to the quantity of taxable consumer goods and has no direct relationship with the sales amount.

Therefore, the taxation on deposits for alcohol packaging only applies to liquor and other wines that are subject to consumption tax based on the ad valorem method (including compound taxation), but does not apply to beer and rice wine products that are subject to consumption tax based on the volume-based quota method. 3. Collect liquor brand usage fees. The "Notice on Consumption Tax Policy Issues on Alcoholic Products" (Guoshuifa [2002] No. 109) clearly stipulates the taxation of "brand usage fees", that is, the "brand usage fees" collected by liquor production enterprises from commercial sales units are What is collected from the purchaser with the sale of taxable liquor is an integral part of the sales price of taxable liquor. Therefore, no matter what method or name the enterprise adopts to collect the price, it should be incorporated into the sales of liquor. Pay excise tax. (6) Validation of taxable price The "Interim Regulations on Consumption Tax" stipulate that if the taxable price of a taxpayer's taxable consumer goods is obviously low without justifiable reasons, the taxable price shall be determined by the competent tax authority. The "Notice on Strengthening the Collection and Management of Liquor Consumption Tax" (Guo Shui Han [2009] No. 380) further makes specific provisions on liquor consumption tax. From August 1, 2009, liquor production enterprises sell to sales units (sales companies, purchase and sale companies, etc.) companies and commercial institutions that entrust other domestic units or individuals to underwrite the production of liquor by the enterprise). If the consumption tax taxable price of the production enterprise is less than 70% of the external sales price of the sales unit (excluding value-added tax, the same below), the tax authorities shall Determine the minimum taxable price for consumption tax. The tax authorities generally make their own assessments within the range of 50% to 70% of the external sales price of the sales unit based on the production scale, liquor brand, profit level, etc. For liquor with an approved minimum taxable price, if the actual sales price of the production enterprise is higher than the minimum taxable price of consumption tax, tax shall be declared based on the actual sales price. If the actual sales price is lower than the minimum taxable price for consumption tax, the tax shall be declared based on the minimum taxable price. The "Interim Regulations on Value-Added Tax" also have the same provisions. If the price of a taxpayer's goods or taxable services is obviously low without justifiable reasons, the sales volume shall be determined by the competent tax authority.

II. Notice on the Collection and Management of Liquor Consumption Tax

(1) All localities must organize inspections on the implementation of liquor consumption tax policies and promptly correct policy issues such as tax rate application errors.

(2) All localities should strengthen the daily management of liquor consumption tax to ensure that taxes are paid into the treasury on time. We will increase efforts to clear liquor consumption tax arrears and prevent new arrears.

(3) Strengthen tax assessment, effectively monitor the production and sales of manufacturing enterprises, plug loopholes, and increase income.

(4) In order to preserve the tax base, for liquor production enterprises that have established sales companies, the State Administration of Taxation has formulated the "Measures for the Administration of the Minimum Taxable Price of Liquor Consumption Tax (Trial)" (see attachment). Low-priced liquor is subject to the lowest consumption tax calculation price.

3. Liquor consumption tax minimum taxable price verification standards

(1) For liquor sold by a liquor production enterprise to a sales unit, the consumption tax price of the production enterprise is higher than the external sales price of the sales unit If it exceeds 70% (inclusive), the tax authorities will not determine the minimum taxable price for consumption tax for the time being.

(2) If the consumption tax price of liquor sold by a liquor production enterprise to a sales unit is less than 70% of the external sales price of the sales unit, the minimum consumption tax price shall be determined by the tax authorities based on the production scale, Liquor brand, profit level and other conditions shall be determined by the sales unit within the range of 50% to 70% of the external sales price. Among them, for liquors produced by enterprises with larger production scale and higher profit levels that need to determine the minimum taxable price of consumption tax, the price verification range of the tax authorities should in principle be within the range of 60% to 70% of the external sales price of the sales unit. Regarding how to calculate the consumption tax on liquor, I would like to remind you here. The basis for calculating liquor consumption tax is generally sales volume. If it is a commissioned liquor processing enterprise, the tax is calculated based on the sales price of similar liquor products.