2001年5月,财政部和国家税务总局调整了酒类消费税的征收办法和税率。在原从价征收的基础上,再对每斤白酒从量征收0.5元的消费税。该政策初衷是扶优、扶强、做大白酒规模企业,遏止、打击小酒厂或地下手工作坊,规范行业管理,优化白酒市场。但是,根据笔者了解,该政策执行3年多来, In May 2001, the Ministry of Finance and the State Administration of Taxation adjusted the collection methods and rates of alcohol consumption tax. Consumption tax levied on the basis of the original ad valorem, and then imposed on the amount of 0.5 yuan per catty of excise tax. The original intention of the policy was to help and enhance the quality of white spirit enterprises, curb and combat small wineries or underground workshops, standardize industry management and optimize the liquor market. However, according to the author’s understanding, this policy has been implemented for more than three years.