Has been found that liquor production company in the view attacks during the year related to the use of the company related to trading practices avoid consumption tax questions, the provinces, autonomous regions, municipalities directly under the central government, planning city specifically designated in the State Taxation Bureau can according to local checked liquor production between the company and its associated companies not the same calculation method, picked over the processing way to adjust the liquor commodity consumption tax taxable income amount, to assess the amount of tax payable and pay the consumption tax.
According to the rules of Article 38 of the rules of the implementation of the "the people's Republic of China Law on the administration of tax collection, buying and selling transaction between taxpayer and related companies, not in accordance with the transactions between independent firms exchange price, tax authorities can in accordance with the following ways to adjust the taxable amount of income or income, to assess the amount of tax payable:
(a) quotation for similar transactions between independent companies;
(two) the income and profit levels obtained in accordance with the offer of the third party without the relevant contact;
(three) in accordance with the cost plus a reasonable cost and profit;
(four) in accordance with other reasonable measures.