How to pay consumption tax when the hotel sells wine?

Selling wine belongs to consumption tax, and the corresponding tax rate is

1. white wine, the tax rate is 20% plus 0.5 yuan /500g (or 500ml).

2. Yellow rice wine, the tax rate is 240 yuan/ton.

3. Beer, the tax rate is 250 yuan/ton.

(1) Grade A beer, with the tax rate of 220 yuan/ton.

(2) Class B beer, the tax rate is 220 yuan/ton.

4. Other wines, the tax rate is 10%.

(1) Liquor

Liquor refers to liquor distilled from sorghum, corn, rice, glutinous rice, barley, wheat, millet, highland barley, sweet potato (sweet potato), cassava, potato (potato), taro, yam and other grains and potatoes after saccharification and fermentation.

(2) Yellow rice wine

Yellow rice wine refers to glutinous rice, japonica rice, indica rice, rice, yellow rice, corn, wheat and potatoes which are heated, saccharified, fermented and pressed. Due to the differences in technology, ingredients and sugar content, yellow rice wine can be divided into four categories: dry rice wine, semi-dry rice wine, semi-sweet rice wine and sweet rice wine.

The collection scope of yellow rice wine includes yellow rice wine brewed from various raw materials and local sweet wine with alcohol content exceeding 12 (including 12).

3. Beer

Beer refers to the wine containing carbon dioxide brewed from barley or other grains by adding hops, saccharification, fermentation and filtration. Beer can be divided into cooked beer and draft beer or pure draft beer according to different sterilization methods.

The collection of beer includes all kinds of packaged beer and bulk beer.

Non-alcoholic beer is taxed as beer.

(4) Other wines

Other liquors refer to all kinds of liquors with alcohol content above 1 degree except grain liquor, potato liquor, yellow wine and beer. Its collection scope includes bran wine, other raw materials wine, local sweet wine, recovery wine, fruit wine, sparkling wine, medicinal wine and so on.

1. bran wine refers to wine brewed with bran of various grains.

Liquor brewed with barnyard grass is taxed as bran wine.

2. Other raw materials liquor refers to liquor brewed with vinegar residue, sugar residue, sugar leakage, beet residue, powder residue, potato peel and other leftovers, fruits such as grapes, mulberries and acorns, substitutes such as wild plants, and sugar cane and sugar.

3. Earth sweet wine refers to the wine brewed with glutinous rice, rice and yellow rice. After heating, saccharification and fermentation (using distiller's yeast for fermentation), the alcohol content of press brewing is not more than 12 degree.

If the alcohol content exceeds 12, it should be taxed according to yellow rice wine.

4. Replicated liquor refers to liquor made by adding fruit juice, spices, pigments, medicinal materials, tonics, sugar and seasonings on the basis of liquor, yellow wine and alcohol. , such as blending wine, brewing wine, nourishing wine, etc.

5. Fruit-wood wine refers to the wine made of various fruits as the main raw materials through fermentation and filtration.

6. Sparkling wine refers to wine with alcohol content above 1, which is made by blending fruit juice, essence, pigment, sour material, wine (or alcohol), sugar (or saccharin) and adding carbon dioxide.

7. Medicinal liquor refers to the wine brewed or prepared by adding various medicinal materials on the basis of white wine and yellow wine according to the standards of medical and health departments.

Extended data:

Consumption tax calculation method

1, ad valorem tax

Taxable amount = sales of taxable consumer goods × applicable tax rate

2. From the tax amount.

Taxable amount = sales of taxable consumer goods × applicable tax standard

3. Self-produced taxable consumer goods

1. Taxable consumer goods produced continuously shall not be taxed;

B other uses: if there are similar sales prices of consumer goods, the tax shall be calculated according to the sales prices of similar consumer goods produced by taxpayers; If there is no similar sales price of consumer goods, the tax shall be calculated according to the composition of taxable value.

Taxable value of components = (cost+profit) ÷( 1- consumption tax rate)

Taxable amount = component taxable amount × applicable tax rate.

4. If the processing of taxable consumer goods is entrusted, the consumption tax shall be withheld and remitted by the entrusted party at the time of delivery. Calculate and pay taxes according to the sales price of similar consumer goods of the consignee; If there is no sales price of similar consumer goods, tax shall be calculated according to the composition of taxable value.

Taxable value of components = (material cost+processing fee) ÷( 1- consumption tax rate).

Taxable amount = component taxable amount × applicable tax rate.

5. Imported taxable consumer goods shall be taxed according to their taxable value.

Taxable value of composition = (dutiable price+tariff) ÷( 1- consumption tax rate).

Taxable amount = component taxable value × consumption tax rate.

6. Taxpayers who retail gold and silver jewelry shall convert tax-included sales into sales excluding value-added tax.

Taxable sales of gold and silver jewelry = sales including VAT ÷( 1+ VAT rate or collection rate)

Taxable value of composition = original purchase price ×( 1+ profit rate) ÷( 1- consumption tax rate of gold and silver jewelry).

Taxable amount = component taxable value of gold and silver jewelry × consumption tax rate.

7 for gifts, sponsorship, fund-raising, advertising, samples, employee benefits, incentives and other production, wholesale and retail units. Or if it is not accounted for separately, tax shall be calculated according to the taxable value of the composition.

Reference: Baidu Encyclopedia-Consumption Tax