委托加工应税消费品的税务处理及案例

摘要

对于委托加工应税消费品,结合《企业会计制度》的规定,就收回后连续加工和收回后直接对外销售的税务处理方法,结合案例进行分析探讨,以规范处理方法.%For taxable consumer goods of commissioned processing, combined with the provisions of Enterprise Accounting System, tax treatment methods of continuous processing and direct external sales after recovering were analyzed with cases to standardize the processing method.