1. With the national food hygiene word or health food hygiene word number approved by the relevant state departments;
2. The alcohol content is lower than 38 degrees (inclusive).
(2) For mixed liquor with alcohol content below 20 degrees (inclusive), the consumption tax shall be levied according to the applicable tax rate of "other liquors" in the consumption tax tariff table 10%.
(3) For other blended wines, the consumption tax shall be levied according to the applicable tax rate of "wine" in the Schedule of Consumption Tax Items and Rates.
The above-mentioned distilled liquor or edible alcohol is a wine base, which means that the proportion of distilled liquor or edible alcohol in the wine base exceeds 80% (inclusive); As a wine base, fermented wine means that the proportion of fermented wine in the wine base exceeds 80% (inclusive).
Legal basis: Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.
Article 2 The items and tax rates of consumption tax shall be implemented in accordance with the Table of Items and Tax Rates of Consumption Tax attached to these Regulations.
The adjustment of consumption tax items and tax rates shall be decided by the State Council.
Article 3 Taxpayers operating consumer goods subject to consumption tax at different rates (hereinafter referred to as taxable consumer goods) shall separately account for the sales volume and quantity of taxable consumer goods at different rates; If the sales volume and quantity are not accounted separately, or taxable consumer goods with different tax rates are sold as complete sets of consumer goods, the higher tax rate shall apply.
Article 4 Taxable consumer goods produced by taxpayers shall be taxed at the time of sale. Taxpayers who produce taxable consumer goods for their own use and use them for the continuous production of taxable consumer goods are not taxed; If it is used for other purposes, it will be taxed when it is transferred.
Taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party at the time of delivery to the entrusting party, unless the entrusted party is an individual. Taxable consumer goods processed by the entrusting party are used for continuous production of taxable consumer goods, and the tax paid is allowed to be deducted.
Taxable consumer goods imported shall be taxed at the time of customs declaration.
People's Republic of China (PRC) tax collection management law
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.