根据《消费税暂行条例》的规定:“委托加工的应税消费品由受托方向委托方交货时代收代缴税款。委托加工的应税消费品,委托方用于连续生产应税消费品的,所纳税款准予按规定抵扣。”《消费税暂行条例实施细则》规定:“委托加工的应税消费品收回后直接出售的,不再征收消费税。”作为消费税的纳税人,应事先搞清:委托加工与自行加工,哪一种方式税负较轻? According to the Provisional Regulations on Consumption Tax, “Taxable consumer goods entrusted to be processed shall be collected and collected at the time of delivery by the entrusting party to the consignee. Taxable consumer goods entrusted to be processed and used by the entrusting party for the continuous production of taxable consumer goods shall be taxed Shall be deducted according to the regulations. ”The Detailed Implementation Rules of the Provisional Regulations on Consumption Tax stipulate:“ Consumption tax shall not be levied on directly-sold consigned tax-processed consumer products. ”As a taxpayer of consumption tax, it shall be ascertained in advance that entrusted processing and Self-processing, which way less tax burden?