In the case of sales or consignment of self produced taxable consumer goods, the tax payable shall be paid at the taxpayer's accounting place and the tax authorities at the locality. Second, the general organs and branches shall not pay the consumption tax in the production of taxable consumer goods at the locality of the same county (city). However, with the approval of the State Administration of Taxation and its sub branches, the branch's consumption tax can be summarized by the head office to the competent tax authorities at the place where the head office is located. Third, the tax payable on the processing of taxable consumer goods shall be paid by the competent tax authorities entrusted to the place where the tax authorities are located. Fourth, the taxable amount of the imported taxable consumer goods shall be declared and paid by the importer or agent to the Customs at the customs declaration place. First, taxpayers sell taxable consumer goods, produce their own taxable consumer goods, and go to other counties.

Three, the processing of taxable consumer goods commissioned by the trustee shall collect tax from the time of delivery to the principal. The enterprise may, in accordance with this regulation, take the form of joint venture with the trustee to change the entrustment and entrustment relationship and save this consumption tax.

A small piece of jade