1.
For taxable consumer goods sub-contracted for processing, the tax shall be collected and paid by the sub-contractor upon delivery to the contractor.
委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。
2.
For taxable consumer goods, sub-contracted for processing used by the contractor for the continuous production of taxable consumer goods, the tax paid can be credited in accordance with the regulations.
委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。
3.
For taxable consumer goods sub-contracted for processing, the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located.
委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费税税款。
4.
Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor.
委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；
5.
On the Problems of Incremental Taxation and Consumer Taxation In Commissioned Processing;
关于委托加工环节增值税和消费税的问题
6.
With regard to gold, silver, jewelry, pearl and jade processed on order of individual consumers, consumption tax may temporarily be levied in light of processing charges.
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。
7.
Consumption Tax shall be collected by the tax authorities.Consumption Tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
8.
Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品，于报关进口时纳税。
9.
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。
10.
Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。
11.
For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt, except as otherwise determined by the State Council.
对纳税人出口应税消费品，免征消费税;国务院另有规定的除外。
12.
Accelerate the Development of the Agricultural Products Processing Industry Meet the Extended Consumption Demand;
适应扩大的消费需求 加快发展农产品加工业
13.
Discussion on Deduction from the Paid Taxes of Excisable Consumable
关于应税消费品已纳税额扣除问题的探讨
14.
Some Problems of Tax Accounting about Self-produced and Self-used Taxable Consumer Goods;
自产自用应税消费品业务中的流转税会计问题
15.
"Articles" as mentioned in Item (8) of Paragraph (1) refers to goods other than yachts, motorcycles, and motor vehicles that are subject to Consumption Tax.
第一款第（八）项所称物品，是指游艇、摩托车、应征消费税的汽车以外的货物。
16.
The measures for exemption of exported taxable consumer goods shall be regulated by the State Administration for Taxation.
出口应税消费品的免税办法，由国家税务总局规定。
17.
The reactionary government slapped additional taxes on consumer goods.
反动政府对消费品任意加税。
18.
be a customer or client of.
成为消费者或者委托人。