1, there is a prerequisite for consumption tax deduction, that is, the collection links should be consistent, and the consumption tax collected in the retail link is inconsistent with the consumption tax collected in the processing link (belonging to the production link), so deduction is not allowed.

2. The first question mentioned that if the links are different, it can be deducted, and if the entrusted processing (production link) is recovered and the processing continues (also belongs to the production link), it can be deducted.

3. The repurchase business is not a normal business, and the general understanding is the same as what I said above.