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国家税务总局 (国税发［１９９５］０９４号文件 )规定 :对于用外购已税烟丝、已税酒及酒精等八种应税消费品连续生产的应税消费品 ,在计税时准予扣除外购的应税消费品已纳的消费税税款。当期准予扣除的外购应税消费品已纳税款＝当期准予扣除的外购应税消费品买价×外购应税消?
The State Administration of Taxation (Guo Shui Fa [1995] No. 094 Document) stipulates that for taxable consumer products that are continuously produced from the eight taxable consumer products purchased with tax-paid shredded tobacco, taxable alcohol and alcohol, the deduction of purchased Taxable consumer goods Taxes on consumption tax have been accepted. Current tax deducted purchased taxable consumer goods tax already paid = allowable deduction of current purchase taxable consumer goods × purchased taxable consumption?