根据税法规定 ,企业委托加工应税消费品 ,由受托方在向委托方交货时代收代缴消费税 ,且受托方只就其加工劳务缴纳增值税。依此规定 ,就消费税、增值税税额的计算 ,以及收回后企业如何作账务处理等问题引起了诸多争议。由于《委托加工环节消费税处理的探讨》已在有关杂志上发表 According to the tax law, enterprises entrust the processing of taxable consumer goods, and the entrusted party shall collect and pay the consumption tax when the entrusted party delivers the goods to the entrusting party, and the entrusted party shall only pay the VAT on its processing labor. According to this provision, controversy has arisen on such issues as the calculation of the consumption tax and the value-added tax, and how the enterprises handle the accounts after the accounts are recovered. As the “commission processing links consumption tax processing” has been published in the magazine