消费税抵扣的账务处理李波芝根据《国家税务总局关于用外购和委托加工收回的应税消费品连续生产应税消费品征收消费税问题的通知》（国税发〔１９９５〕０９４）文件精神，纳税人用外购和委托加工收回已税烟丝，已税酒及酒精等８种应税消费品连续生产的应税消费品，在计税... Consumption Tax Deductions Accounting Treatment According to the document of “Circular of the State Administration of Taxation on the Issue of Consumption Tax Consumption for Continuous Production of Taxable Consumable Goods Recovered from Consumable and Consigned Processing” (Guo Shui Fa [1995] 094), taxpayers use Outsourcing and entrusted processing to recover taxable consumer goods that have been taxed for 8 types of taxable consumer goods such as shredded tobacco, taxable alcohol and alcohol, etc.