《中华人民共和国消费暂行条例》及其有关规定实施以来,各地在贯彻执行中反映了一些问题。国家税务总局现就几个具体征税问题通知如下: 一、关于委托加工征税问题。1.对纳税人委托个体经营者加工的应税消费品,一律于委托方收回后在委托方所在地缴纳消费税。2.对消费者个人委托加工的金银首饰及珠宝玉石, Since the “Interim Regulations of the People’s Republic of China on Consumption” and the relevant provisions have been implemented, various localities have reflected some problems in their implementation. State Administration of Taxation is now on several specific tax issues as follows: First, on the commission processing taxation. 1. For taxable consumer goods that the taxpayer entrusts self-employed operators to process, all consumption tax shall be paid in the place where the entrusting party is located after the client returns. 2. Consumers entrust the processing of gold and silver jewelry and jewelery,