The new liquor tax system confusion and embarrassment in progress.docVIP

 PAGE \* MERGEFORMAT 31 The new liquor tax system confusion and embarrassment in progress Policy Background: May 11, 2001, Ministry of Finance, the State Administration of Taxation issued a notice with effect from May 1, for the implementation of liquor from a combination of price and the amount of the compound from the tax method. Under the new policy on grain spirit and potato spirits in the maintenance of the current ex-factory price by 25% and 15% of the rate of ad valorem excise tax levied under the premise the same way, and then for every 500 grams of white wine by 0.5 yuan from the amount levied a consumption tax; In the meantime, stay of execution has been purchased or commissioned by processing tax wine and alcohol production of wine (including the purchase outside the liquor tax increases have been lower degree of pulp, with outsourcing have been the duty of different kinds of liquor blending of white wine, with Qu incense, fragrance outsourcing has been carried out on the liquor tax Perfumery, flavoring and bottling wine purchased in bulk for sale, etc.) have already purchased liquor and alcohol taxes collected on behalf of, or entrusted with the payment of the tax deductions allowed to the policy. May 1, 2001 have been purchased prior to wine and alcohol taxes have been satisfied that there is no consumption tax deductions tax deduction end of all stops. Liquor consumption tax adjustment from the implementation has now been more than a year to adjust the effect of how like? State tax revenue increased? The purpose of supporting the superior to inferior limit it? Of the integration of the integration of it? The closure and it? Of the development of the development of it? Also, those who frequent his innocence after the tax reform, claimed that they soon become a consumption tax, ‘the sword of the devil’ business is not already into a ‘ghost’ out? Consumption tax, small scale chopper significant ‘power’ To the deadline date, the government departme