江西省国家税务局：你局《关于卷烟生产企业购进卷烟直接销售是否征收消费税问题的请示》（赣国税发〔２００１〕３０２号）收悉。关于卷烟生产企业购进卷烟直接销售是否征收消费税问题，经研究，现批复如下：对既有自产卷烟，同时又委托联营企业加工与自产卷烟牌号、规格相同 Jiangxi Provincial State Administration of Taxation: You Bureau was informed that the Cigarette Manufacturers’ Request for Instructions on Whether Cigarette Direct Sales Consumption Tax Covers or Not (Gansu Guo Shui Fa [2001] No. 302) was received. As for the issue of whether consumption tax is levied on direct sales of cigarettes purchased by cigarette manufacturers, the following are hereby approved: As for cigarettes with self-produced cigarettes, they are also commissioned by affiliated enterprises to process and manufacture cigarette brands with the same specifications