Taxes for cars that have been taxed for continuous production Why can not we deduct the consumption tax on outsourcing?
This is the provisions of the GST.
axable cars are continuously produced by the car can not be deducted from the purchase of consumption tax, because: 1, the tax law, the taxable consumer goods for the continuous production of taxable consumer goods, according to the current production of the amount of money allowed to deduct the outsourcing , Import or entrusted processing of taxable consumer goods recovered taxable consumer tax 2, and allow tax deductible taxable consumer goods only from industrial enterprises to purchase taxable consumer goods, the purchase of taxable consumer goods from commercial enterprises Of the tax has been deducted. 3. Therefore, the purchase of taxable consumer goods, as far as possible from its manufacturer at the ex-factory price purchase, so that not only to avoid the purchase of commercial enterprises and additional costs, but also can be implemented tax deductible system, Corporate tax burden. 4, at the same time should be noted that the use of consumer goods to allow tax deductions should be used in accordance with the provisions of the tax law, such as the purchase of cigarettes to produce cigarettes, with the purchase of tax cosmetics cosmetics, etc., you can apply for tax deduction , And the use of outsourcing of alcoholic liquor production of liquor, with the purchase of tax cars produced by car tires are not allowed to deduct the already included in the consumption tax. Outsourcing tax tires production "car" can not be deducted Buy tires consumption tax, only the purchase of tax tires to produce "car tires", can be deducted from the consumption tax tires.
