The steps for calculating the consumption tax policy when the winery purchases unlabeled bottled liquor and labels it and then sells it are as follows:
1. The input tax for the purchased unlabeled bottled liquor needs to be added in cost.
2. Calculate sales based on the sales amount of bottled liquor.
3. Calculate the amount of consumption tax payable according to the consumption tax rate stipulated by the state.
4. Subtract the deductible input tax from the amount of consumption tax payable to obtain the amount of consumption tax payable.