现行消费税法规关于应税消费品应纳消费税税额的计税依据因加工方式而异,而委托加工又因不同的纳税方式而有差别,从而导致同一加工行为应纳税额也有所不同,文章旨在分析由此导致的消费税和城市维护建设税(以下简称城建税)税负的差异以及对此问题的思考。 Current consumption tax laws and regulations Taxable consumer goods should be based on taxable consumption tax basis for processing methods vary, and commissioned processing due to different tax methods are different, resulting in the same processing behavior tax payable is also different, the article aims to analyze The resulting tax differences between consumption tax and urban maintenance and construction tax (hereinafter referred to as urban construction tax) and the reflection on this issue.