First, the consumption tax cannot be deducted! !

1. luxury watch

2. Wine (except wine)

battery

4. Motorcycles

5. cars

6. Yacht

7. pigments

Formula: "Cousin fainted on the electric motorcycle and stopped to vomit."

2. Deduct the tax paid on taxable consumer goods purchased abroad.

1. Buy cigarettes made from duty-paid cut tobacco.

2. High-end cosmetics produced by outsourcing with high-end cosmetics including tax as raw materials.

3. Precious jewels and jewels and jades (excluding gold, silver and platinum diamonds) produced with purchased taxable jewels and jades as raw materials.

4. Firecrackers and fireworks produced by outsourcing take firecrackers and fireworks taxed as raw materials.

5. Buy golf clubs, with the taxed club head, shaft and grip as raw materials.

6. Buy wooden disposable chopsticks, using chopsticks that have been taxed as raw materials.

7. Purchased solid wood flooring, with tax as raw material.

8. Taxable refined oil continuously produced by outsourcing taxable gasoline, diesel oil, naphtha, fuel oil and lubricating oil (excluding aviation kerosene and solvent oil).

9. Purchasing imported wine from wine production enterprises and continuously producing taxable wine,

Three, the deduction of taxable consumer goods recovered by entrusted processing.

1. Cigarettes made of duty-paid cut tobacco recycled by commission.

2. High-end cosmetics produced by the taxed high-end cosmetics entrusted for processing and recycling.

3. Precious jewelry and jade (excluding gold, silver, platinum diamonds) produced by the taxable jewelry and jade entrusted for processing and recycling.

4 firecrackers and fireworks produced with recycled taxable firecrackers and fireworks as raw materials.

5. Golf clubs produced with the taxable club head, shaft and grip recovered by the entrusted processing as raw materials.

6. Wooden disposable chopsticks produced with the taxable wooden disposable chopsticks recycled by the commission as raw materials.

7. Solid wood flooring produced by processing and recycling the taxed solid wood flooring.

8. Taxable refined oil products used for continuous production with recovered taxable gasoline, diesel oil, naphtha, fuel oil and lubricating oil as raw materials.