消费税是价内税，以已税消费品为原料连续生产应税消费品，其抵扣在会计核算上是通过“应交税金———应交消费税”科目的借方来反映的；如果直接出售或连续生产非应税消费品，则不再征收消费税，会计核算上将其记入“委托加工物资”、“原材料”、“产成品”、“生产成本”等? Consumption tax is the price tax, taxable consumer goods as raw materials for the continuous production of taxable consumer goods, the deduction in the accounting is through the “tax payable --- tax payable” subject debit to reflect; if the direct sale or continuous For the production of non-taxable consumer goods, consumption tax will cease to be levied on the basis of “consigned processing materials,” “raw materials,” “finished products,” and “production costs.”