Does the ex factory price of the hottest beer incl

2022-08-08
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does the ex factory price of beer include the deposit of packaging materials

our factory is a beer production enterprise. In June 2005, our factory gradually cooled and finalized the products, and jointly developed and produced fresh beer with another brewery to supply major hotels in our city. As fresh beer barrels for turnover need to be provided to the hotel during supply, our factory charges the hotel a deposit of 100 yuan per barrel. The price of fresh beer produced by our factory is 2600 yuan per ton, and the deposit of beer barrel per ton of wine is 2400 yuan. When examining and approving the consumption tax of fresh beer in our factory, the tax authorities determined that the consumption tax was 250 yuan/ton on the ground that the price of fresh beer exceeded 3000 yuan/ton (2600+2400). Excuse me, does the ex factory price of beer include the packing deposit

huchunyan, a brewery in Anhui, answer: according to the provisions of item (1) of Article 4 of the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the consumption tax policy of alcohol products (CS [2001] No. 84) with poor thermal stability, if the ex factory price of each ton of beer (including packaging and packaging deposit) is more than 3000 yuan, the unit consumption tax is 250 yuan/ton. However, the notice of the Ministry of Finance and the State Administration of Taxation on clarifying the consumption tax policy for the deposit of beer packaging (CS [2006] No. 20) implemented since January 1, 2006 stipulates that the deposit of the above packaging does not include the deposit of plastic turnover boxes for reuse. Therefore, from this year, the deposit of beer packaging will no longer be calculated within the ex factory price

information source: China's fiscal and tax information cm3/(n · m)

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