The turnover taxes that liquor should pay include value-added tax and consumption tax: 1. The value-added tax rate is 16%. 2. Liquor consumption tax (including grain liquor and potato liquor) adopts a combination of ad valorem rate and specific quota, that is, the proportional tax rate of ad valorem rate is 20%, and the fixed tax rate of specific quota is 0.5 yuan per 500 grams. p>
Legal Basis
"Tax Collection and Administration Law of the People's Republic of China"
Article 61 The withholding agent fails to set up and maintain an agent in accordance with the regulations. Anyone who withholds and remits, collects and remits tax account books or keeps custody of tax withholding and remittance, collection and repayment tax accounting vouchers and related materials shall be ordered by the tax authorities to make corrections within a time limit and may be fined not more than 2,000 yuan; In serious cases, a fine of not less than 2,000 yuan but not more than 5,000 yuan will be imposed.
The turnover taxes that liquor should pay include value-added tax and consumption tax: 1. The value-added tax rate is 16%. 2. Liquor consumption tax (including grain liquor and potato liquor) adopts a combination of ad valorem rate and specific quota, that is, the proportional tax rate of ad valorem rate is 20%, and the fixed tax rate of specific quota is 0.5 yuan per 500 grams. p>
Legal Basis
"Tax Collection and Administration Law of the People's Republic of China"
Article 61 The withholding agent fails to set up and maintain an agent in accordance with the regulations. Anyone who withholds and remits, collects and remits tax account books or keeps custody of tax withholding and remittance, collection and repayment tax accounting vouchers and related materials shall be ordered by the tax authorities to make corrections within a time limit and may be fined not more than 2,000 yuan; In serious cases, a fine of not less than 2,000 yuan but not more than 5,000 yuan will be imposed.