Wine VAT rate 17%, small-scale 3%; The consumption tax rate is 10%.

Wine is taxed according to the current tax regulations, and the tax rate is 47%. This includes consumption tax, customs duty and value-added tax.

Imported wine needs to pay the following taxes:

1, tariff: 14% (tariff percentage of wine). Tariff calculation method = customs-paid price *14%; The customs duty-paid price is generally CIF price, that is, CIF price, including cost, insurance and transportation expenses. However, if the customs has doubts about the cif price declared by the enterprise, it will check with reference to the prices of similar commodities in the same period;

2. VAT: 17%, and the calculation method of VAT = tax payable *17%;

3. Consumption tax: 10%, and the calculation method of consumption tax = taxable value *10%;

4. Taxable value composition = (customs duty paid price+tariff) /( 1- consumption tax rate), which is the basis for calculating value-added tax and consumption tax in the import link;

Usually, the tariff of imported red wine has a certain relationship with the trade relations between countries.

Liquor sellers are divided into general taxpayers and small-scale taxpayers according to their annual sales. The VAT invoice tax rate of general taxpayers is 17%, and that of small-scale taxpayers is 3%.

Calculation formula of tax payable: tax payable = sales amount multiplied by collection rate. The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.

To sum up, the VAT rate applicable to general VAT taxpayers selling wine is 17%. VAT Small-scale taxpayers sell wine, and the applicable VAT rate is 3%.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 2, paragraphs 1, 1 and 3

VAT rate: Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate is 17%. Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.