Issued by:    State Administration of Taxation
Issue No.:    No.8, 2026 of the Announcement of State Administration of Taxation
Release Date:    April 1, 2026
Effective Date:    April 1, 2026
Links:  https://fgk.chinatax.gov.cn/zcfgk/c100012/c5248635/content.html

To standardize tax collection and administration in the beer industry and prevent enterprises from reducing taxable prices through related-party transactions, the Announcement clarifies the taxable price for beer consumption tax:
1     Adjusting the principle for determining the taxable price: Instead of solely relying on the external sales price of related sales entities, the higher of the ex-factory price of the production enterprise and the external sales price of the related sales entity shall be used as the standard for determining the consumption tax amount. 
2     Clarifying that both the ex-factory price and the external sales price are weighted average prices calculated by brand and specification. The calculation formulas are as follows:
1)    Ex-factory price = Total monthly sales amount of the production enterprise ÷ Total monthly sales volume of the production enterprise
2)    External sales price = Total monthly external sales amount of all related sales entities ÷ Total external sales volume