The relevant provisions of the consumption tax law: if taxpayers produce taxable consumer goods for their own use and use them for continuous production of taxable consumer goods, consumption tax will not be levied.
Where taxable consumer goods paid consumption tax are purchased from overseas to continuously produce taxable consumer goods, the consumption tax paid by the purchased taxable consumer goods can be accurately deducted according to the number of recipients produced in the current period. However, the scope of deduction is limited, including:
1. Buy cigarettes produced by duty-paid tobacco.
2. Cosmetics produced by outsourcing duty-paid cosmetics
3. Skin care products and hair care products that are outsourced and taxed.
4. Buy precious jewelry and jewelry produced by taxable jewelry and jade.
5. Bought firecrackers and fireworks produced with tax.
6. Purchase automobile tires produced by taxable automobile tires.
7. Motorcycles that are taxed on motorcycles produced by outsourcing.
8. Buy wooden disposable chopsticks produced by disposable chopsticks and tax.
9. Buy golf clubs produced with taxable heads and shafts.
10. Solid wood flooring produced by outsourcing tax solid wood flooring as raw material.
1 1. Taxable consumer goods produced by outsourcing taxable naphtha
12. Lubricating oil produced by outsourcing duty-paid lubricating oil.