由于某些应税消费品是用外购已缴税的应税消费品连续生产出来的,在对这些连续生产出来的应税消费品计算征税时,税法规定应按当期生产领用数量计算准予扣除外购的应税消费品已纳的消费税税款。 As certain taxable consumer goods are produced continuously from externally purchased taxable consumer goods, when calculating the taxation on these continuously-produced taxable consumer goods, the tax law stipulates that deductions should be made on the basis of the current production and use amount Consumption tax on purchased taxable consumer goods has been taxed.