주세란 현재 주세는 제조장 출고 또는 수입통관시에 한번만 부과되는 간접세이며, 세율체계는 종량세인 주정(㎘당 57천원), 맥주(㎘당 885.0천원), 탁주(㎘당 44.4천원)이고 나머지는 종가세이며 세율은 30%(약주·과실주·청주), 72%(소주·위스키·브랜디·일반증류주·리큐르)로 구성되어 있음
주세법 제3조에서는 주류를 주정(酒精)과 알코올 1도 이상의 음료라고 규정하고 있으며, 제4조에서는 주정, 발효주류(탁주, 약주, 청주, 맥주, 과실주), 증류주류(소주, 위스키, 브랜디, 일반 증류주, 리큐르), 기타주류 4가지로 구분하고 있음

주세신고현황에 대한 국세통계 제공
- 지역별, 주류별(탁주, 약주, 청주, 맥주, 과실주, 증류식소주, 희석식소주, 위스키, 브랜디, 일반증류주, 리큐르, 기타주류, 주정) 현황 The current liquor tax is an indirect tax levied only once upon shipment from the manufacturing plant or upon import customs clearance, and the tax rate system is a specific tax of 57,000 won per kl for alcohol (57,000 won per kl), beer (885.0 thousand won per kl), and 44.4 thousand won per kl for takju (takju), and the rest is an ad valorem tax, and the tax rate is composed of 30% (yakju, fruit wine, cheongju) and 72% (soju, whiskey, brandy, general distilled liquor, liqueur). Article 3 of the Liquor Tax Act defines alcoholic beverages as alcoholic beverages and beverages with an alcohol content of 1 degree or more, and Article 4 divides them into 4 categories: alcoholic beverages, fermented alcoholic beverages (takju, yakju, cheongju, beer, fruit wine), distilled alcoholic beverages (soju, whiskey, brandy, general distilled liquor, liqueur), and other alcoholic beverages. Provision of national tax statistics on the status of liquor tax reporting - by region, by alcoholic beverage (takju, yakju, cheongju, Current status of beer, fruit wine, distilled soju, diluted soju, whiskey, brandy, general distilled liquor, liqueur, other alcoholic beverages, and spirits 국세청_주세 신고현황 National Tax Service_Liquor Tax Report Status 2026-01-05 2026-01-06 국세청 국세청 기획조정관실 국세데이터담당관실 일반공공행정 - 재정·금융 주세신고,주류별,종량세,종가세,간접세 Liquor tax declaration,By mainstream,Specific tax,ad valorem tax,indirect taxes 이용허락범위 제한 없음 연간