果啤是否征收消费税-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	果啤是否征收消费税
释义	是的。根据《国家税务总局关于果啤征收消费税的批复》（国税函[2005]333号）规定：经向中国酿酒协会啤酒分会了解，果啤是一种口味介于啤酒和饮料之间的低度酒精饮料，主要成份为啤酒和果汁。尽管果啤在口味和成份上与普通啤酒有所区别，但无论是从产品名称，还是从产品含啤酒的本质上看，果啤均属于啤酒，应按规定征收消费税。法律依据《关于果啤征收消费税的批复》
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