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Record · chinatax ACC. 900066456

Notice of the State Administration of Taxation on the Collection of Consumption Tax on Seasoning Cooking Wine

国家税务总局关于调味料酒征收消费税问题的通知

Issuer
Date
2008-08-21
Instrument
notice
Cited by
0
This notice clarifies that seasoning cooking wine, classified as a condiment under national standards, is no longer subject to consumption tax, as it is not considered a liqueur or infused wine.
Full text · 原文 195 字
各省、自治区、直辖市和计划单列市国家税务局:  现将调味料酒征收消费税的有关问题通知如下:  鉴于国家已经出台了调味品分类国家标准,按照国家标准调味料酒属于调味品,不属于配置酒和泡制酒,对调味料酒不再征收消费税。  调味料酒是指以白酒、黄酒或食用酒精为主要原料,添加食盐、植物香辛料等配制加工而成的产品名称标注(在食品标签上标注)为调味料酒的液体调味品。<br> 国家税务总局二〇〇八年八月二十一日