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F6CHN易錯題目解析-消費稅
Sales of following taxable consumer goods from outside purchase after tax consumer goods, which of following items is allowed to deduct the consumption tax paid in the purchase stage?
A. Medicinal liquor made from outside purchased after-tax white spirit.
B. Gold and silver jewelry made from outside purchased after-tax jewel and jade
C. Cigarettes made from outside purchased after-tax cut tobacco.
D. White spirit made from outside purchased after-tax alcohol.
【Answer】 C
【Solution】 Other options are not deductible in the consumption tax.
教師解析：
消費稅連續生產應稅消費品抵扣的政策，僅適用于規定的幾個項目之上。
扣除范圍包括：
(1)以外購或委托加工已稅煙絲生產的卷煙;
(2)以外購或委托加工已稅化妝品生產的化妝品;
(3)以外購或委托加工已稅珠寶玉石生產的貴重首飾及珠寶玉石;
(4)以外購或委托加工已稅鞭炮焰火生產的鞭炮焰火。
(5)以外購或委托加工已稅桿頭、桿身和握把為原料生產的高爾夫球桿;
(6)以外購或委托加工已稅木制一次性筷子為原料生產的木制一次性筷子;
(7)以外購或委托加工已稅實木地板為原料生產的實木地板;
(8)以外購或委托加工已稅成品油為原料生產的應稅成品油。
其他項目不屬于可以抵扣的范圍之內。比如這個題目AD涉及到的酒；B的珠寶玉石生產金銀首飾，那么環節都變了，不能抵扣。
【我要糾錯】 責任編輯：小明
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