Belonging to outsourcing deep processing. For industrial enterprises that do not produce taxable consumer goods themselves, but only sell taxable consumer goods after purchase, the cosmetics, firecrackers, fireworks and jewelry and jade they sell cannot constitute final consumer goods and need further production and processing (such as jewelry and jade, cosmetics, firecrackers and fireworks that need deep processing, packaging and labeling). ), levy consumption tax, and deduct the tax paid for the above-mentioned taxable consumer goods.