在我国消费税法中,为了避免重复课税,对由于连续加工应税消费品所使用的材料在外购或者委托加工收回时已经缴纳的消费税可以进行抵扣。扣除的“参照系”是生产领用数量,金额则用一个公式计算。这里遗漏了一个问题,即没有考虑生产领用材料的非正常损耗情况。因此设计的抵扣公式是需要进一步完善的。 In China’s Consumption Tax Law, in order to avoid double taxation, the excise tax already paid upon the outsourcing or entrusted processing of materials used for continuous processing of taxable consumer goods can be offset. Deducted “reference system ” is the number of production and use, the amount is calculated using a formula. One problem missing here is the non-normal wear and tear of production and use materials. Therefore, the design of the offset formula needs to be further improved.