According to the different annual sales, those who sell alcohol are divided into general taxpayers and small-scale taxpayers, with the VAT invoice tax rate of 1.7% for general taxpayers and 3% for small-scale taxpayers.

According to the Provisional Regulations of the People's Republic of China on Value-added Tax:

Article 2 Value-added Tax Rate:

(1) Taxpayers selling goods, services, tangible movable property leasing services or imported goods, unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2. Tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;

3. Books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

5. Other goods specified by the State Council.

(3) unless otherwise stipulated in items 1, 2 and 5 of this article, the tax rate for taxpayers selling services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(5) Domestic units and individuals selling services and intangible assets within the scope specified by the State Council across borders shall have a tax rate of zero. The adjustment of tax rate is decided by the State Council.

Extended information:

According to the Provisional Regulations of the People's Republic of China on Consumption Tax:

Article 5

The consumption tax shall be subject to ad valorem rate and specific quantity quota, or the tax payable shall be calculated by the method of ad valorem rate and specific quantity quota compound taxation (hereinafter referred to as compound taxation). Calculation formula of tax payable:

Taxable amount calculated by ad valorem fixed rate method = sales amount × proportional tax rate

Taxable amount calculated by quantitative fixed rate method = sales amount × fixed tax rate

Taxable amount calculated by compound tax method = sales amount × proportional tax rate+sales amount × fixed tax rate

Taxable consumer goods sold by taxpayers are calculated in RMB. If a taxpayer settles sales in a currency other than RMB, it shall be converted into RMB.

Article 6

Sales amount refers to the total price and extra-price expenses charged by taxpayers to the purchasers for selling taxable consumer goods.

Article 7

Taxable consumer goods produced by taxpayers for their own use shall be taxed according to the sales prices of similar consumer goods produced by taxpayers; If there is no sales price of similar consumer goods, the tax shall be calculated according to the composition of taxable value.

taxable value formula for calculating the composition of tax payment by ad valorem method:

taxable value = (cost+profit) ÷ (1-proportional tax rate)

taxable value formula for calculating the composition of tax payment by composite tax method:

taxable value = (cost+profit+self-production and self-use quantity × fixed tax rate) ÷ (1-proportional tax rate). If there is no sales price of similar consumer goods, the tax shall be calculated according to the composition of taxable value.

taxable value formula for calculating the composition of tax payment by ad valorem method:

taxable value = (material cost+processing fee) ÷ (1-proportional tax rate)

taxable value formula for calculating the composition of tax payment by compound tax method:

taxable value = (material cost+processing fee+entrusted processing quantity × fixed tax rate) ÷ (1).