关于应税消费品已纳税额扣除问题的探讨

Discussion on Deduction from the Paid Taxes of Excisable Consumable

通过分析我国现行消费税制度对已纳税额扣除的计算方法 ,对其中存在的一些问题进行探讨 。

Through introducing the calculation methods for the deduction from paid taxes in our country's excise system at the present time, the article probes into some existent problems, and brings forward the concretely corresponding ameliorated advice.