自产自用应税消费品
自产自用应税消费品-
自产自用应税消费品业务中的流转税会计问题
Some Problems of Tax Accounting about Self-produced and Self-used Taxable Consumer Goods
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纳税人自产自用的应税消费品，用于连续生产应税消费品的，不纳税；用于其他方面的，于移送使用时纳税。
For self-produced taxable consumer goods for the taxpayer 's own use in the continuous production of taxable consumer goods , no tax shall be assessed ; tax shall be assessed when the goods are transferred for other use .