委托加工应税消费品

委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；

Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor .

委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。

For taxable consumer goods sub-contracted for processing , the tax shall be collected and paid by the sub-contractor upon delivery to the contractor .

委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费税税款。

For taxable consumer goods sub-contracted for processing , the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located .

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。

For taxable consumer goods , sub-contracted for processing used by the contractor for the continuous production of taxable consumer goods , the tax paid can be credited in accordance with the regulations .