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根据现行消费税法规定,委托加工应税消费品是指由委托方提供原材料和主要材料,受托方只收取加工费和代垫部分辅助材料加工的应税消费品。由于由受托方提供原材料生产的应税消费品,或者受托方先将原材料卖给委托方,然后再接受加工的应税消费品以及由受托方以委托方名义购进原材料生产的应税消费品,不论纳税人在财务上是否作销售处理,都不得作为委托加工应税消费品,而应当按照销售自制应税消费品缴纳消费税。同时,委托加工的应税消费品,由受托方在向委托方交货时代收代缴税款。委托加工的应税消费品收回后直接出售的,在销售时不再缴纳消费税;用于连续生产应税消费品的,所纳税款准予按规定抵扣。
According to the provisions of the current Consumption Tax Law, the entrusted processing of taxable consumer goods refers to the provision of raw materials and main materials by the entrusting party. The entrusted party only charges the processing fees and the taxable consumer goods processed on behalf of the auxiliary materials. Taxable consumer goods produced by the trustee as raw materials or the taxable consumer goods that the trustee sells the raw materials to the trustee first and then the processed taxable consumer goods and the taxable consumer goods produced by the trustee for the purchase of raw materials in the name of the trustor, Whether or not a person sells or sells financially shall not be used as a consignment to process taxable consumer goods. Consumption tax shall be paid according to the sales of self-made taxable consumer goods. At the same time, commissioned processing of taxable consumer goods, by the trustee in the delivery of the entrusted tax collection. If the taxable consumer goods entrusted to be processed are disposed of directly after the repayment, the consumption tax will no longer be paid upon the sale of the taxable consumer goods; the tax paid for the continuous production of taxable consumer goods shall be allowed to be deductible as required.