How much is the invoice tax for tobacco and liquor stores?

General taxpayer 17%, small-scale taxpayer 3%.

First, smoke.

1, 45% for Class A cigarettes?

2. Class B cigarettes 40%

3. Cigar 40%?

4, cut tobacco 30%

Second, alcohol and alcohol.

1. The tax standard per catty of grain liquor is: 0.5 yuan+ex-factory price × 25%.

2. Potato liquor: 0.5 yuan+ex-factory price × 15%.

3. 240 yuan per ton of yellow rice wine;

4, the ex-factory price of beer in more than 3000 yuan per ton for 250 yuan, less than 3000 yuan per ton for 220 yuan;

5. The tax rate of other wines is10%; The liquor tax rate is 5%.

Extended data

The characteristics of taxation are as follows:

1, required item

Compulsory expropriation by enacting laws or decrees. Social organizations and members who have the obligation to pay taxes must abide by the compulsory tax laws of the state. Within the scope of the national tax law, taxpayers must pay taxes according to law, otherwise they will be punished by law, which is the embodiment of the legal status of taxation.

2. Free of charge

Part of the income of social organizations and social members belongs to the state, and the state does not pay any remuneration or costs to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power.

3. Fixtures

For the pre-defined levy standard, both taxpayers and taxpayers must abide by it. Unless the national laws and regulations are revised or adjusted, neither taxpayer nor taxpayer may violate or change this fixed proportion or amount and other system provisions.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on Adjusting Cigarette Consumption Tax

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