Table 2.
Alcohol tax rates (%) by types of alcoholic beverages.
| 1984a | 1994b | 2001c | 2006d | 2009e | |
|---|---|---|---|---|---|
| Grain spirit | 50 | 25 | 0.5 Yuan/500 mL | 20 | 20 |
| Potato spirit | 40 | 15 | 0.5 Yuan/500 mL | 20 | 20 |
| Beer | 40 | 220 Yuan/ton | 220 or 250 Yuan/ton | 220 or 250 Yuan/ton | |
| Rice wine | 50 | 240 Yuan/ton | 240 Yuan/ton | ||
| Other alcoholic beverage | 13–30 | 10 | 10 | ||
| Edible alcohol | 10 | 5 | 5 |
a
Other alcoholic beverages include reproduction liquor (30%), fruit wine and sparkling wine (15%), medicinal liquor (13%), spirit distilled by bran (28%), distilled by other raw materials (15%) and indigenous sweet alcohol (38%).
b
Quota tax rates were 220 Yuan/ton for beer, 240 Yuan/ton for rice wine. Flat tax rates on other kinds of alcoholic beverages were set.
c
Beer tariff was divided into two grades, a 250 Yuan/ton and 220 Yuan/ton.
d
Tax rates on grain spirits and potato spirits were unified.
e
Tax rates have not been changed since 2006, and the tax rates were reaffirmed in 2009.