catering enterprises have to pay consumption tax when selling catering services and giving away liquor. According to the relevant public information, according to the provisions of the Consumption Tax Law, the sales of liquor are subject to consumption tax, and catering enterprises selling catering services and giving liquor are no exception, and they need to pay consumption tax. Specifically, catering enterprises giving liquor while selling catering services need to calculate the taxable amount of catering services sold and liquor given separately according to the provisions of the Consumption Tax Law, and pay consumption tax at different tax rates. It is necessary to pay attention to the provisions of the Consumption Tax Law. The consumption tax rate of liquor is relatively high. Therefore, when calculating sales and paying consumption tax, we should pay attention to calculating the sales of catering services and liquor separately to avoid tax evasion.