Tax deduction range -7 items

(1) Buy cigarettes produced from duty-paid cut tobacco;

(2) Cosmetics produced by outsourcing taxable cosmetics;

(3) Skin care and hair care products produced by outsourcing taxed skin care and hair care products;

(4) Precious jewellery purchased and jewellery produced with taxable jewellery and jade;

(five) to buy firecrackers and fireworks that have been taxed;

(6) Automobile tires produced by outsourcing taxable automobile tires (inner tubes or outer tires);

(7) Motorcycles produced by outsourcing taxable motorcycles.

Pay attention to the question:

1 1 In the tax item, the tax deduction scope does not include gasoline, diesel, automobiles and alcoholic products.

Therefore, the consumption tax of the outsourcing part cannot be deducted from the liquor produced by the outsourcing taxed liquor.

The applicable tax rate is determined according to the raw materials used in the outsourced liquor, or the outsourced liquor is bottled and sold, and the liquor produced by the outsourced liquor is seasoned with distiller's yeast and essence. If the raw materials used in liquor cannot be determined, the tax shall be levied according to the grain liquor tax rate.

Liquor blended with different varieties of liquor purchased shall be taxed according to the grain liquor tax rate.

Liquor produced by mixing grain, potatoes, bran and other raw materials shall be taxed according to the grain liquor tax rate.

Liquor produced by mixing potatoes with other raw materials other than grain shall be taxed at the rate of potato liquor.

The specific quantity of grain liquor is 25%, 0.5 yuan per catty.

The specific quantity of potato liquor is 15% based on 0.5 yuan per catty.