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wei tuo jia gong ying shui xiao fei pin yi na xiao fei shui kou chu de cai shui chu li
Author(s): 
Pages: 18-19
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  委托加工应税消费品应交税费发生额应交增值税进项税额销项税额当期销售额配比原则价内税;
Abstract: <正>委托加工的应税消费品收回后连续生产应税消费品,计算企业应纳消费税额时,委托加工环节已纳的消费税允许扣除。但是根据税法规定计算的应纳消费税和会计核算得出的应纳消费税结果不同。税法上:纳税人一律按该纳税期生产领用的委托加工收回的已税消费品数量,计算当期准予扣除的
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