Alcoholic drinks in China Alcoholic drinks in China Alcoholic drinks in China seem to precede the earliest stages of Chinese civilization. They include rice and grape wine, beer, and various liquors including "baijiu", the most-consumed distilled spirit in the world. ("jiǔ") is the Chinese character referring to any drink containing appreciable quantities of ethanol. Its Old Chinese pronunciation has been reconstructed as "*tsuʔ", at which point it was generally applied to drinks made from fermented millet. By the time of the first certain use of distillation during the Jin and Southern Song dynasties, the Middle Chinese pronunciation was "tsjuw". It is often translated into
Wine equalisation tax wine-making process. Wine equalisation tax Wine equalisation tax is a tax imposed on wine made, imported, exported or sold by wholesale in Australia. It is applied at 29% of the wholesale value of wine. In Australia, wine is taxed differently to other alcoholic beverages. While other beverages are taxed based on their alcohol content, wine is taxed at a flat 29% rate, which, on a per standard drink basis, generally makes tax on wine less than other alcoholic beverages. A number of rebates are available to wine producers based in Australia and New Zealand, with eligible produces originally able to