（二）受托加工应征消费税的消费品所产生的消费税；
2026-02-27 00:00:00:03014246710http://paper.people.com.cn/rmrb/pc/content/202602/27/content_30142467.htmlhttp://paper.people.com.cn/rmrb/pad/content/202602/27/content_30142467.html11921 中华人民共和国增值税法实施条例
。旺商聊官方下载对此有专业解读
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