酿酒企业生产的产品酒,是特殊的消费品,国家对酒类产品不但要征增值税,还要征收消费税。消费税的征收比例为:白酒:从价20%,从量每斤0.5元;啤酒:每吨出厂价3000元以上,征收每吨250元;3000元以下,每吨220元;葡萄酒、红酒从价10%。可以看出,酒类企业的税负还是比较大的。虽然消费税具有转嫁性,最终转嫁到消费者头上,但在酒类产品竞争激烈的今天,合理避税,降低成本,才能立于不败之地。 Wine produced by the wine business is a special consumer goods, the state of liquor products not only levy value-added tax, but also the collection of consumption tax. Consumption tax levied ratio: white wine: ad valorem 20%, from the amount of 0.5 yuan per catty; Beer: 3000 yuan per ton ex-factory price of more than 250 yuan per ton; 3,000 yuan, 220 yuan per ton; wine, 10%. It can be seen that the tax burden on liquor companies is still relatively large. Although the consumption tax has been passed on to consumers, the consumption tax will eventually be passed on to the consumers. However, in today’s fierce competition in liquor products, reasonable tax avoidance and cost reduction can be invincible.