目前,我国的消费税抵扣政策在一定程度上解决了消费税重复征收问题,但无论从抵扣范围、抵扣时间,还是抵扣办法等多方面还不尽如人意,需要予以改进。一、现行消费税抵扣政策消费税的抵扣政策是指对纳税人用外购的或委托加工收回的已税消 At present, the consumption tax deduction policy of our country solves the problem of repeated collection of consumption tax to a certain extent, but it still needs satisfactory improvement in many respects, such as the scope of deductible, deductible time, and deductible. First, the current tax deduction of consumption tax Consumption tax deductible policy refers to taxpayers with outsourced or commissioned processing of tax has been withdrawn