Based on WTO rules, rice wine, as a distilled alcohol, is considered a "hard liquor" in the same category as things like brandy and whisky. Therefore it is only natural that it be taxed at Taiwan's standard rate for this category-NT $ 185 per liter.
依據世界貿易組織規定，米酒屬蒸餾酒，比照 XO、威士忌等蒸餾酒，不分酒精濃度，每公升課稅一百八十五元。