What is the difference in taxation between bulk Baijiu and bottled Baijiu?
回答：
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In China, both bulk and bottled Baijiu are subject to the consumption tax, which consists of two components:
1. Ad valorem tax: 20% of the sales price.
2. Specific tax: ¥0.5 per 500 grams.
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Key differences:
Thus, the main distinction lies in the ad valorem tax amount, driven by price differences, while the specific tax per weight/volume is consistent. No structural differences exist in tax rates between the two forms.
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