To put it simply, the national consumption tax is levied on manufacturing enterprises. Liquor is about 20% off the price. If Moutai collects consumption tax based on the selling price, the tax will be too high. Set up a sales company, the production factory transfers the ex-factory price to the sales company, and the consumption tax is only collected based on the ex-factory price. If the sales company resells the product, it will no longer pay consumption tax. The purpose is to legally avoid taxes, and companies with high consumption tax rates will set up sales companies.