The first question: The current fixed tax rate of grain liquor is the proportional tax rate of 20% per catty in 0.5 yuan. There is no fixed tax rate for this question. According to 0.5 yuan per catty (catty = 500g), the proportional tax rate is given as 25%.

Calculation process:

1. The distribution department has not been established before the planning, and the consumption tax payable by the winery is:

1000 *12 *1* 0.5+1000 *1400 * 25% = 356,000 (yuan)

The output tax amount of VAT payable is:

1000 *1400 *17% = 238000 (yuan)

2. After planning, the distribution department is established, and the consumption tax payable by the winery is:

1000 *12 *1* 0.5+1000 *1200 * 25% = 306,000 (yuan)

(The winery and the distribution department are regarded as a whole). The VAT output tax payable is:

1000 *1200 *17%+1000 * (1400-1200) *17% = 2388.

Ignoring the urban construction tax and education surcharge, the tax that can be paid after planning is less than before: 356,000-306,000 = 50,000 yuan.