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F6CHN易错题目解析-消费税
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.
教师解析：
消费税连续生产应税消费品抵扣的政策，仅适用于规定的几个项目之上。
扣除范围包括：
(1)以外购或委托加工已税烟丝生产的卷烟;
(2)以外购或委托加工已税化妆品生产的化妆品;
(3)以外购或委托加工已税珠宝玉石生产的贵重首饰及珠宝玉石;
(4)以外购或委托加工已税鞭炮焰火生产的鞭炮焰火。
(5)以外购或委托加工已税杆头、杆身和握把为原料生产的高尔夫球杆;
(6)以外购或委托加工已税木制一次性筷子为原料生产的木制一次性筷子;
(7)以外购或委托加工已税实木地板为原料生产的实木地板;
(8)以外购或委托加工已税成品油为原料生产的应税成品油。
其他项目不属于可以抵扣的范围之内。比如这个题目AD涉及到的酒；B的珠宝玉石生产金银首饰，那么环节都变了，不能抵扣。
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