According to the "specific provisions on consumption tax", the consumption tax can be deducted from the purchase price of purchased consumer goods.

Therefore, from the point of view of tax saving, first, we should know which consumer goods are allowed to be deducted; secondly, we should deduct as many deductions as possible in the sales, so as to reduce the tax basis.

The consumer goods permitted to deduct the calculated items are: 1. cigarettes purchased from the already purchased tax tobacco, 2. of the purchased tax liquor and alcohol, 3. of the cosmetics produced by the tax paid cosmetics, and 4. of the skin care and hair care products produced by the already paid skin care and hair care products; and 5. of the valuable jewelry and jewellery produced by the export of tax beads;

Example: a liquor factory purchased 5000 kilograms of bulk grain liquor for sale after bottling, and the bulk price of its bulk grain liquor was 3.5 yuan per kilogram (excluding VAT). After bottling, 9500 bottles of liquor were sold at a price of 3 yuan. The result was that the enterprise did not understand the tax avoidance method, and the consumption tax paid by mistake was: (9500 x 3) x 25% = 7125 yuan. If the enterprise understood that the liquor permitted to purchase alcohol from overseas tax and alcohol production was allowed to deduct, it could avoid tax 4375 yuan [7125 1 (9500 * 3-5000 * x) * 25%].