Isn't the consumption tax generally levied in the production link? Then why is the production of taxable consumer goods taxable at the time of sales?
 According to the provisions of Article 4 of the Provisional Regulations of the People's Republic of China on Consumption Tax and Article 8 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Consumption Tax, the taxable consumer goods produced by taxpayers are taxed on sale. Article 4 of the Provisional Regulations of the People's Republic of China on Consumption Tax Taxable consumer goods produced by taxpayers shall be taxed at the time of sale by taxpayers. Taxable consumer goods produced by taxpayers for their own use and used for the continuous production of taxable consumer goods shall not be taxed; If it is used for other purposes, tax shall be paid when it is transferred for use. For taxable consumer goods processed on a commission basis, unless the commissioned party is an individual, the commissioned party shall collect and remit the tax when delivering the goods to the commissioned party. For taxable consumer goods processed on a commission basis and used by the entrusting party for the continuous production of taxable consumer goods, the tax paid is allowed to be deducted according to regulations. Imported taxable consumer goods shall be taxed at the time of import declaration. Article 8 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Consumption Tax, according to the provisions of Article 4 of the Regulations, the time of the occurrence of the consumption tax liability is listed as follows:, If the written contract does not stipulate the date of collection or there is no written contract, it shall be the date on which taxable consumer goods are delivered; 2. If the settlement method of advance receipt is adopted, it is the day when taxable consumer goods are sent; 3. The day when taxable consumer goods are sent out and the collection procedures are completed if the methods of collection and commitment and entrusted bank collection are adopted; 4. If any other settlement method is adopted, it shall be the day on which the sales payment is received or the evidence for claiming the sales payment is obtained. （2） Taxable consumer goods produced by taxpayers for their own use shall be the date of transfer for use. （3） If a taxpayer entrusts to process taxable consumer goods, it shall be the day on which the taxpayer picks up the goods. （4） Where a taxpayer imports taxable consumer goods, it shall be the day of customs declaration for import. Is there anything you don't understand?