What is the tax point for purchasing tobacco and alcohol and issuing special VAT invoices?

Cigarettes: The fixed tax rate per TEU (50,000 cigarettes) is 150 yuan. The tax rate of standard (200 cigarettes) cigarettes with transfer price above 50 yuan is 45%, and the tax rate of cigarettes with transfer price below 50 yuan is 30%. The tax rate on cigars is 25%. Other imported cigarettes and handmade cigarettes are subject to the tax rate of 45%. Cut tobacco is 30%.

Liquor and alcohol: The tax standard per catty of grain liquor is: 0.5 yuan+ex-factory price × 25%, and potato liquor is: 0.5 yuan+ex-factory price × 15%. 240 yuan per ton of yellow rice wine. The ex-factory price of beer is more than 3,000 yuan per ton in 250 yuan and less than 3,000 yuan in 220 yuan. The tax rate of other wines is 10%. The liquor tax rate is 5%.

Small-scale taxpayers simply collect VAT, and the simple collection rate is 3% (epidemic preferential rate is 1%). The general taxpayers' VAT rates are divided into 6%, 9% and 13% according to industries. This is the basic reason why the tax point of special ticket is higher than that of ordinary ticket.