According to Article 5 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Collection of Consumption Tax (Guo Shui Fa [1997] No.84), consumption tax is levied on beer produced by beer production equipment in beer houses organized by catering, commerce and entertainment industries. Article 4 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Policy of Liquor Products (Caishui [2000] No.84) stipulates that the unit consumption tax of self-brewed beer in the entertainment and catering industries is 250 yuan per ton.