There is a problem with the amount of consumption tax production, such as the solid wood flooring I

1 All 1, extreme assumptions:

There are two pieces of A and B for the purchased solid wood flooring, which are continuously processed into A+C and B+C, and if A+C is sold, B+C is for sale.

2. The original intention of the deduction of the tax paid on the purchased taxable consumer goods is to avoid double taxation due to the single payment link of the consumption tax.

1) If the goods are sold A+C, it is obvious that the consumption tax is levied on A+C as a consumption tax, and the consumption tax has been calculated and levied separately on A, which only constitutes double taxation in the case of A, and of course the tax paid in the previous period can be deducted.

2) If the goods B+C are not sold, the consumption tax liability has not been incurred, and the consumption tax borne in the stage of sale is only the amount paid by B, and there is no double taxation, and the natural tax law does not allow tax deduction at this stage.