How to calculate liquor specific tax

The calculation method of liquor specific tax is as follows:

1, liquor consumption tax is calculated according to the ad valorem tax rate of 20% and ad valorem tax of 0.5 yuan/kg;

2. The tax calculation formula is: tax payable = sales * proportional tax rate+sales * fixed tax rate;

3. For the production and sales of grain liquor and potato liquor, the taxation basis of quantitative quota taxation method is the actual sales quantity of grain liquor and potato liquor.

It is forbidden to use public funds to buy alcohol and tobacco. Provisions are as follows:

1. It is strictly forbidden to buy or accept various commercial prepaid cards, shopping cards, coupons and electronic gift cards with public funds;

2. It is strictly forbidden to organize and participate in any form of tourism, high-consumption entertainment and fitness activities with public funds;

3, it is strictly prohibited to spamming allowances, subsidies, bonuses, in kind in various names;

4. It is strictly forbidden to accept gifts, cash gifts, securities, payment vouchers and commercial prepaid cards that may affect the fair execution of official duties.

To sum up, specific tax is a tax classified according to the tax basis. Refers to all kinds of taxes calculated and collected on the basis of the physical form of the tax object (weight, number of pieces, volume, area, etc.). ). Specific tax generally adopts a fixed tax rate. China's current salt tax, special tax on burning oil, vehicle and vessel use tax and slaughter tax are all specific taxes. The advantages of specific tax are that it is easy to collect and manage, the income is not affected by price changes, it is relatively stable and reliable, and the taxpayer's tax burden is relatively stable. Liquor consumption tax is a tax rate levied in the process of consuming liquor. Liquor consumption tax in taxable value includes 20% ad valorem tax rate and 0.5 yuan/Jin specific tax.

Legal basis:

Article 5 of the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.

Consumption tax is subject to ad valorem rate, specific quantity quota or compound taxation of ad valorem rate and specific quantity quota (hereinafter referred to as compound taxation) to calculate the tax payable. Calculation formula of tax payable:

Ad valorem taxable amount = sales * proportional tax rate

Taxable amount calculated by quantitative quota method = sales amount * fixed tax rate

Taxable amount calculated by compound tax method = sales * proportional tax rate+sales * fixed tax rate.

Taxable consumer goods sold by taxpayers are sold in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.