The current unit tax amount of beer consumption tax still follows the provisions of the "Notice on Adjusting Consumption Tax Policies for Alcoholic Products" (Caishui [2001] No. 84) issued by the Ministry of Finance and the State Administration of Taxation in 2001, that is, consumption tax is collected based on the amount , the ex-factory price is 250 yuan/ton for products above 3,000 yuan/ton, and 220 yuan/ton for products below 3,000 yuan/ton. Taking into account factors such as product upgrades and inflation, the ex-factory price of beer has generally been rising year by year, while the proportion of beer consumption tax in sales revenue has been declining, currently between 7% and 9%.

Legal basis: "Notice on Adjusting Consumption Tax Policies for Alcoholic Products" IV. Adjustment of the unit tax amount of beer consumption tax.

(1) If the ex-factory price of beer per ton (including packaging and packaging deposit) is more than 3,000 yuan (including 3,000 yuan, excluding value-added tax), the unit tax is 250 yuan/ton;

(2) If the ex-factory price of beer per ton is less than 3,000 yuan (excluding 3,000 yuan and value-added tax), the unit tax is 220 yuan/ton.

(3) For home-made beer in the entertainment and catering industries, the unit tax is 250 yuan/ton.

(4) The ex-factory price per ton of beer shall be based on the average ex-factory price of each brand and specification of beer products sold throughout 2000. Once the average ex-factory price of each brand and specification of beer in 2000 is determined, it will be used as the basis for determining the applicable unit tax amount for each brand and specification of beer in 2001. Regardless of whether the ex-factory price of beer changes in 2001, the applicable unit tax amount for that year will in principle no longer be adjusted. .

Measures for the management of beer taxation prices will be formulated separately.