The specific provisions of the consumption tax rate for beer are as follows:
1. The consumption tax rate for beer is 250 yuan per ton if the ex-factory price of beer (including packaging and packaging deposit) is above 3000 yuan (including 3000 yuan, excluding value-added tax);
2. The unit tax rate is 220 yuan per ton if the ex-factory price of beer is below 3000 yuan (excluding 3000 yuan, excluding value-added tax);
3. ) below, the unit tax amount of 220 yuan / ton;
3, entertainment industry, catering industry homemade beer, the unit tax amount of 250 yuan / ton;
4, taking into account the product upgrading, inflation and other factors, the overall factory price of beer year by year to climb open, while the proportion of beer excise tax accounted for the proportion of sales revenue has become a trend of low proportion of the current ratio of between 7% and 9%.
The scope of consumption tax can be divided into five categories:
1, if excessive consumption, will cause harm to human health, social order, ecological environment and other special consumer goods, such as cigarettes, alcohol, firecrackers, fireworks, etc.;
2, luxury goods and non-essential goods, such as cosmetics, expensive jewelry and jewelry and jade, etc.
3, high-energy and high-grade consumer goods, such as motorcycles, cars and so on. Consumer goods, such as motorcycles and cars;
4. Resource products that are non-renewable and cause environmental pollution during use, such as gasoline and diesel fuel;
5. Products that are produced and sold in large quantities, with sufficient tax sources and with a certain degree of fiscal significance, such as skincare and haircare products, car tires, and so on.
In summary, the excise tax rate for Class B beer is 220 yuan per ton.
Legal basis:
Article 3 of the Provisional Regulations on Consumption Tax of the People's Republic of China
Taxpayers who concurrently engage in the business of consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods) shall account for the sales and sales quantities of taxable consumer goods with different tax rates separately; if they fail to account for the sales and sales quantities separately, or if they make taxable consumer goods with different tax rates into sets of consumer goods to be sold, the sales of taxable consumer goods shall be accounted for separately. If the sales of different tax rates are not separately accounted for, or if the sales of different taxable consumer goods are made up of sets of consumer goods, the higher tax rate shall apply.