According to the provisions of some specific issues on consumption tax, the following kinds of consumer goods can be deducted from the amount of the consumption tax payable.

1. of the cigarettes produced by the processed tax collected from the processed tobacco; 2. of the wine produced by the processed tax liquor and alcohol; 3. of the cosmetics made from the processed tax collected cosmetics; 4. of the skin care products produced by the processed and recycled skin care and hair care products; 5. of the valuable jewelry and jewellery produced by the processed tax collected stones, and 6. of them were commissioned to recover the firecrackers.

Some enterprises do not understand that the withholding tax can be deducted from the final processing and sales tax and the consumption tax is paid more.

Example: a jewelry factory purchased a number of precious stones outside, the price of 10000 yuan, the factory commissioned another gem factory to recover after processing, the total processing fee of 7000 yuan, the other side withheld consumption tax 1888.89 yuan, and then the factory after drilling and other deep processing, and sold a total of 60000 yuan, the result of the factory has paid a consumption tax: 60000 yuan 19% yuan = 6000 (yuan), if the factory understands that the other party deducts the consumption tax can be deducted, then the factory actually only pay: 6000-1888.89 (4l11.11) = $.

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