Liquor Consumption Tax, Administration of the lowest tax price (for Trial Implementation) - Liquor Consumption Tax, Liquor - Food Industry

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First under the "The People's Republic of China on Tax Collection and Administration Law," "The People's Republic of China Interim Regulations on Consumption Tax," and the relevant laws and regulations formulated.





Article Spirit Production Company Sell To the sales of white flat Wine , Manufacturers excise tax price lower than the sale of units of foreign selling prices (excluding value added tax, the same below) 70% or less, the tax authority should be approved for the lowest tax price of consumption tax.
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Third approach is the second unit sales, marketing companies, buying and selling companies and entrust other units or individuals within the underwriting business of the wine production sector. Marketing company, marketing company is specializing in the purchase and sale of liquor production production of white wine, and liquor manufacturers with the existence of related. Underwriting refers to the sales price of units according to the Agreement purchase liquor from the liquor manufacturer, and bear most of Package Materials costs, and is responsible for selling liquor.





Article liquor manufacturers should all liquor excise tax price and sales unit sales price, in accordance with Annex 1 of this means the style and requirements, the tax authorities in charge of completing the prescribed time limit.





Article Liquor Consumption Tax The lowest price from the liquor tax self-declaration of production enterprises, the tax authorities.





Article VI of the competent tax authority shall declare the sale of liquor manufacturers to sell units in excise tax price lower than the unit sales price of less than 70% of foreign sales, with annual sales of 10 million yuan and above all liquor, in accordance with this approach Annex 2 of the style and requirements within the prescribed time limit escalation to the State Administration of Taxation. Administration of Taxation, and some white wine select the lowest excise tax approved price. In addition to the SAT





Article consumption tax has been approved for the lowest price of liquor tax, the other needs of the present Measures approved the second lowest tax price of consumption tax liquor excise tax minimum taxable value by the provinces, autonomous regions, municipalities and state planning City, State Revenue approved.





Article VIII of the lowest tax price of liquor consumption tax approved by the following criteria:





(A) of the liquor manufacturers sell units sold to liquor manufacturers excise tax price higher than the selling unit price of 70% of foreign sales (including 70%) or more, the tax authorities temporarily approved the minimum excise tax price.





(B) the sale of liquor manufacturers to sell units of liquor manufacturers excise tax price lower than the unit sales price of less than 70% of foreign sales, and excise tax minimum taxable value by the tax authorities according to the scale of production, liquor brand, profits level of external circumstances in the sales unit sales prices range from 50 to 70 percent of self-approval. Which produce larger, higher levels of production the profit needs of the lowest excise tax approved for the price of liquor, the tax authority for the principle of price range should be selected on the unit's external sales in the sales price of 60 to 70 percent range.





Article has approved the minimum price of liquor tax, the actual sales price higher than the manufacturers minimum tax price of consumption tax, report and pay tax according to actual sales prices; actual sales price is lower than the minimum excise tax price, the minimum total tax reported and paid the price.





Article has approved the minimum price the liquor tax, sales units in external sales prices continue to rise or fall times of 3 months or more, the cumulative increase or decrease of 20% (or more) of liquor, the tax authorities to re-approved minimum assessable value.





Article liquor manufacturers in the process of consumption tax tax return should be attached to the approved list of the lowest liquor tax price, style in Annex 3.





Article XII liquor manufacturer fails to report the sale of these Regulations, unit sales price, the competent national sales tax should be in accordance with the unit sales price of levy of consumption tax.





Article XIII of the way from August 1, 2009 from the Executive.


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