1. There is a prerequisite for consumption tax deduction, which is that the collection links should be consistent. For the consumption tax collected in the retail link, it is inconsistent with the consumption tax recovered in the processing link (belonging to the production link), so the deduction is not allowed. Deduction
2. As mentioned in the first question, different links cannot be deducted, but the same link can be deducted. The entrusted processing (production link) can be deducted after being recovered and continued processing (also belongs to the production link)
3. Repurchase business is not a normal business operation. The general understanding is the same as what I said above