国家税务总局国税函〔2002〕166号 宁波市国家税务局：你局《关于啤酒计征消费税有关问题的请示》（甬国税发〔２００１〕６１号）收悉。经研究，现批复如下：按照《中华人民共和国税收征收管理法》中“企业或者外国企业在中国境地内设立的从事生产、经营的机构、场所与其关联 State Administration of Taxation Guo Shui Han [2002] No. 166 State Tax Bureau of Ningbo Municipality: You Bureau “Request for Instructions on Levy of Consumption Tax on Beer” (Yong Guo Shui Fa [2001] No. 61) was received. After the study, it is hereby approved as follows: In accordance with the Law of the People’s Republic of China on the Collection and Administration of Taxes, "the establishment or place where an enterprise or a foreign-owned enterprise engages in the production and operation established in the territory of China has its affiliation