中文摘要：

白酒企业历来被课以重税,其中尤以消费税为甚。面对高额税负,白酒企业采用各种手段来规避税收负担。在白酒企业和税务机关之间避税与反避税的博弈中,企业的税收负担随之波动。白酒行业的消费税政策及白酒上市公司特有的避税方法直接对企业税收负担产生重要影响,未来税负转嫁将比关联交易具有更大筹划空间。

英文摘要：

Liquor industry has always been heavily taxed,especially in the excise tax.Confronted with the high tax burden,liquor businesses try various means to circumvent the tax burden.In the avoidance and anti-avoidance games between liquor business and tax authorities,the tax burden fluctuates greatly.Liquor excise tax policies and the specific tax planning schemes of the listed companies render significant impacts on the tax burden.Tax shifting will exceed related transactions as the main way of tax planning in the future.