问题已解决
18、根據(jù)消費稅法律制度的規(guī)定,下列項目中不可以抵扣已納稅款的是( )。 A. 用外購已稅煙絲繼續(xù)加工成卷煙 B. 用自制的化妝品繼續(xù)加工高檔化妝品 C. 委托加工收回的已稅木制一次性筷子繼續(xù)加工木制一次性筷子 D. 委托加工收回的鞭炮繼續(xù)加工鞭炮 老師你好,答案怎么是B呢



同學(xué)你好
選項b在連續(xù)加工環(huán)節(jié)沒有交過消費稅,所以也不存在可以抵扣的消費稅的
2020 08/28 23:25

84784954 

2020 08/28 23:28
ACD也是加工環(huán)節(jié),為什么可以抵扣呢

立紅老師 

2020 08/28 23:38
同學(xué)你好
因為是委托加工收回的應(yīng)稅消費品,在委托加工收回時已經(jīng)交過消費稅,收回后繼續(xù)加工應(yīng)稅消費品,最終的應(yīng)稅消費品銷售時交消費稅可以扣除委托加工環(huán)節(jié)支付的消費稅

84784954 

2020 08/28 23:41
還是沒明白ACD呢

立紅老師 

2020 08/28 23:53
同學(xué)你好,這委托加工收回時已經(jīng)交過消費稅了,所以是可以扣除的

84784954 

2020 08/28 23:54
那D沒有寫已稅,怎么也可以抵扣呢

立紅老師 

2020 08/28 23:56
你好,d不是委托加工收回的么,委托加工的應(yīng)稅消費品在收回時要交消費稅的,

立紅老師 

2020 08/28 23:56
并不是說只有寫的已稅才是交過稅的呢
