《中华人民共和国消费税暂行条例》(所附的《消费税税目税率(税额)表》中列举的应税消费品可以采用不同的生产加工方式,如自行生产或委托加工。不论哪一种生产加工方式,都需要计算缴纳增值税、消费税、城市维护建设税等税种和费用性质的教育费附加。但同一应税消费品的不同生产 The taxable consumer goods listed in the “Provisional Regulations of the People’s Republic of China on Consumption Tax” (attached to the “Consumption Tax Tariff (Tax Amount) Table”) may adopt different methods of production and processing, such as self-production or entrusted processing. Regardless of the mode of production and processing, All need to calculate and pay VAT, consumption tax, urban maintenance and construction tax and other taxes and fees on the nature of the education surcharges.However, the same taxable consumer goods of different production