| country |
basis |
Objective
of a system |
Scope and target
of a regulation |
| Korea |
Liquor
tax law |
Establishment
of liquor distribution Secure tax resource Protect the
Domestic farmhouse |
Over
85% alcohol Producing, sale, import Exclude alcohol
for industry |
U.S |
Practice Instate
tax(1954) Federal alcohol control law |
Secure tax resource
Protect the customers |
Various alcohol
including liquor Manufacturing alcohol and acquisition
of methylated spirit Specified methylated spirit sale,
use, and transprtation |
| Japan |
the
Government monopoly in Alcohol Act |
Stableindustry
Secure tax resource The health system Policy for promoting
the farm village |
Over 90% alcohol
Producing,
sale, import |
Germany |
the
Government monopoly in Alcohol Act |
Stable industry
Secure tax resource Policy for promoting the farm village |
Distillation liquor
or the alcohol made by Athylen or pulp. |
France |
The
Tax law |
The health system
Policy for fruit and Indian millet |
Sales or manufacturing
of distillation liquor or one for industry |
Swiss |
Liquor
tax law |
Agriculture policy
Secure tax resource |
Various alcohol
including liquor Sale , producing, or buying of a yeast |
Denmark |
Act
for the alcohol or yeast |
Agriculture policy
Secure tax resource The health system |
Various alcohol
including liquor Manufacturing alcohol and acquisition
of methylated spirit Sale , producing of a yeast |
U.K |
Tariff
or the consumption Tax |
Secure tax resource |
Various alcohol
including liquor Manufacturing alcohol and acquisition
of methylated spirit License for monopoly |