The consumption tax involved in the customized wine shall be paid by the client according to law when receiving the customized wine. For the processing fee paid by the client, the producer shall issue a VAT invoice for the processing fee. If it is a special VAT invoice that meets the legal requirements, the output tax on the sale of customized wine can be deducted. If the customized wine is used for self-consumption, the processing fee input tax shall not be deducted.

Consumption tax Consumption tax (special goods and services tax) is the general name of various taxes that tax the turnover of consumer goods. It is a tax levied by the government on consumer goods, which can be levied on wholesalers or retailers. Consumption tax is a typical indirect tax. Consumption tax is a newly set tax in turnover tax in 1994 tax system reform.

Consumption tax is an in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, because the price includes consumption tax, there is no need to pay consumption tax, and the tax will ultimately be borne by consumers. The taxpayers of consumption tax are the units and individuals that produce, commission, retail and import taxable consumer goods in China as stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax. "Consumption tax is an indirect tax on specific goods and services. Essentially, it is a tax on special goods and services, not on retail (consumption).