最近,国家税务总局对《消费税暂行条例》实施以来几个具体问题通知如下: 一、关于委托加工征税。 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,可暂按加工费征收消费税。 二、关于已税消费品的扣除问题。 1、对于用外购或委托加工的已税消费品连续生产应税消费品,在已征消费税时可扣除外购已税消费品的买价,或委托加工已税消 Recently, the State Administration of Taxation issued several Provisions on Specific Issues Concerning the Implementation of the “Provisional Regulations on Consumption Tax” as follows: I. About taxation of processing and processing. 1. For taxable consumer goods processed by taxpayers entrusted to self-employed persons, all consumption tax shall be paid in the place where the entrusting party is located after the collection by the entrusting party. 2, the consumer commissioned by the processing of gold and silver jewelry and jade jewelry, processing fee may be temporarily levied consumption tax. Second, on the tax deduction of consumer goods issues. 1. For the continuous production of taxable consumer goods with tax-paid consumer goods purchased or entrusted with processing, the purchase price of the purchased tax-paid consumer goods may be deducted when the consumption tax has been levied or the tax paid for the processing of tax-exempted goods