文号：国税发(1994)130号标题：关于消费税若干征税问题的通知(附英文)颁布日期：1994年5月26日实施日期：1994年5月26日终止日期：类别：消费税颁布单位：国家税务总局内容：国家税务总局关于消费税若干征税问题的通知通知《中华人民共和国消费税暂 文号： 国税发(1994)130号 标题： 关于 消费税若干征税问题的通知(附英文) 颁布日期： 1994年5月26日 实施日期： 1994年5月26日 终止日期： 类别： 消费税 颁布单位： 国家税务总局 内容： 国家税务总局关于消费税若干征税问题的通知 通知 《中华人民共和国 消费税暂行条例》及其有关规定实施以来，各地在 贯彻执行中陆续反映了一些问题，要求予以明确。国家税务总局现就几个 具体征税问题通知如下： 一、关于委托加工征税问题 １．对 纳税人委托个体经营者加工的应税消费品，一律于委托方收回 后在委托方所在地缴纳消费税。 ２．对消费者个人委托加工的金银首饰及珠宝玉石，可暂按加工费征 收消费税。 二、关于已税消费品的扣除问题 １．根据消费税法的规定，对于用外购或委托加工的已税消费品连续 生产应税消费品，在计征消费税时可以扣除外购已税消费品的买价或委托 加工已税消费品代收代缴的消费税。此项按规定可以扣除的买价或消费税， 是指当期所实际耗用的外购或委托加工的已税消费品的买价或代收代缴的 消费税。 ２．对企业用１９９３年底以前库存的已税消费品连续生产的应税消 费品，在计征消费税时，允许按照已税消费品的实际采购成本（不含增值 税）予以扣除。 ３．对企业用外购或委托加工的已税汽车轮胎（内胎或外胎）连续生 产汽车轮胎；用外购或委托加工的已税摩托车连续生产摩托车（如用外购 两轮摩托车改装三轮摩托车），在计征消费税时，允许扣除外购或委托加工 的已税汽车轮胎和摩托车的买价或已纳消费税税款计征消费税。 本通知自公布之日起执行。 CIRCULAR ON SOME QUESTIONS CONCERNING THE LEVY OF CONSUMPTION TAX (State Administration of Taxation: 26 May 1994 Coded GuoShui Fa[1994] No. 130) Whole Doc. he tax bureaus of various provinces, autonomous regions and cipalities, to the tax bureausofvariouscitieswith independent ning, and tothetaxbureausofHarbin,Shenyang,Xian, Wuhan, gzhou, Chengdu, Changchun and Nanjing: Since implementation of the Provisional Regulations ofthe Peoples blic of China onConsumptionTaxandtheirrelated stipulations, ous localities have continuously sent inreportsonsome questions ing in the course of implementation, demanding clarification of these tions. On the basis of the opinions voiced duringdiscussionat the m on questions concerning consumption tax, we hereby inform you ofa concrete issues concerning tax collection as follows: I. The question concerning the levy of tax on the placingof orders processing materials (1) With regard to the taxable consumer goods processed by individual gers entrusted by the tax payer, consumption tax shall be paid atthe tion of theconsignorafterthesegoodsaretakenback bythe ignor. (2) With regard to gold, silver, jewelry, pearl and jade processed on r of individual consumers, consumption tax may temporarilybe levied ight of processing charges. II. Thequestionconcerningdeductionoftaxalready paidfor umer goods (1) In accordance with the stipulations oftheLawof Consumption with regard to taxable consumer goods continuously produced with the ady taxed consumergoodspurchasedexternallyor processedona ission basis, the buying price of the already taxed consumer goods for rnal purchase, or the withheld consumption tax collected and paid on a ission basis for the already taxed consumer goods can be deducted when umption taxiscalculatedandlevied.Thebuyingprice orthe umption tax which can be deducted according toregulations referto buying price of the already taxed consumer goods for external purchase ally consumed in the current period or processed on a commission basis he withheld consumption tax collected or paid on a commission basis. (2) With regard to the taxable consumer goodscontinuously produced he enterprise using the already taxed consumergoodswhich werein k before the end of 1993, thealreadypaidtaxisallowed tobe ctedinaccordancewiththeactualpurchasingcost (excluding e-added tax) of the already taxed consumer goods when the consumption is calculated and levied. (3) With regard to the vehicle tiresproducedcontinuouslyby the rprise using the already taxed vehicle tires(innertiresor outer s)purchasedexternallyorprocessedon a commission basis; rcycles produced continuously with already taxed motorcycles purchased rnally or processed on a commission basis (such as tricycles remodeled two-wheeled motorcycles purchased externally), when calculatingand ecting consumption tax, the buying prices of the already taxed vehicle s and motorcycles purchased externally or processedona commission s are allowed to be deducted or the consumption tax tobe calculated levied on the basis of the already paid consumption tax. This Circular is put into practice from the dayofreceiptof the .