一、消费税的抵扣税法规定,企业运用外购或委托加工收回的应税消费品连续生产应税消费品,其已纳税额准予从应纳消费税税额中按当期生产领用数量计算扣除。计算公式如下:1.外购的应税消费品当期准予扣除的外购应税消费品已纳税额=当期准予扣除的外购应税消费品买价×外购应税消费品适用税率其中:当期准予扣除的外购应税消费品买价=期初库存的外购应税消费品买价+当期购进的应税消费品买价-期末库存的外购应税消费品买价2.委托加工收回的应税消费品当期准予扣除的委托加工应税消费品已纳税额=期初库存的委托加工应税消费品已纳税额+当期收回的委托加工应 1. The excise tax deduction tax law stipulates that when an enterprise uses a taxable consumer product that is purchased or commissioned for processing to recover taxable consumer goods, its taxable amount is allowed to be deducted from the applicable consumption tax amount according to the amount of production and use of the current period. The formulas are as follows: 1. Out-of-purchase taxable consumer goods that are deductible in the current period. Out-of-purchase taxable consumer goods Tax payable = Out-of-purchase taxable consumer goods purchase price in the current period × Out-of-purchase taxable consumer goods applicable tax rate Where: Current period Allowable deductions Purchased taxable consumer goods purchase price = purchased taxable consumer goods purchase price at the beginning of the inventory + taxable consumer goods purchase price in the current purchase period - purchased taxable consumer goods at the end of inventory purchase price 2. current taxable consumer goods requisitioned for processing and recycling Deducted commissioned processing taxable consumer goods taxable amount = commissioned processing of initial stocks taxable consumer goods paid taxes + commissioned processing of current period should be