In order to help plug tax leakage loopholes, in addition to strengthening supervision and inspection of enterprises entrusted to process taxable consumer goods, various localities should also strengthen supervision and inspection of entrusting parties (excluding gold and silver that are subject to consumption tax at the retail level). jewelry). If the entrusted party fails to withhold and pay taxes in accordance with regulations and is discovered by the tax authorities where the entrusting party is located, the tax authorities where the entrusting party is located shall repay the tax to the entrusting party, and the tax authorities where the entrusting party is located shall not impose repeated taxes.

Legal basis:

"Notice of the State Administration of Taxation on Strengthening the Collection and Management of Taxable Consumer Goods for Entrusted Processing" 2. In order to help plug tax leakage loopholes, all localities, in addition to imposing tax on entrusted processing In addition to strengthening supervision and inspection of consumer goods companies, supervision and inspection of entrusting parties should also be strengthened (excluding gold and silver jewelry that is subject to consumption tax at the retail level). If the entrusted party fails to withhold and pay taxes in accordance with regulations and is discovered by the tax authorities where the entrusting party is located, the tax authorities where the entrusting party is located shall repay the tax to the entrusting party, and the tax authorities where the entrusting party is located shall not impose repeated taxes.