About the continuation of the execution notice part of naphtha and fuel oil consumption tax policy
2016.04.15
About the continuation of the execution notice part of naphtha and fuel oil consumption tax policy
Fiscal [2011] 87
All provinces, autonomous regions and municipalities directly under the central government, the finance department (bureau), the State Administration of Taxation, the people's Bank of Chinese Shanghai headquarters, all branches and business management departments, the provincial capital (capital) City Center branch, sub provincial city center branch:
In order to promote the development of olefin chemical industry in China, approved by the State Council, will now be used in the production of ethylene and aromatic chemical products with naphtha and fuel oil consumption tax refund (Exemption) tax policy continuity issues as follows:
As of October 1, 2011, the production of naphtha and fuel oil enterprises (hereinafter referred to as enterprises) foreign sales for the production of ethylene and aromatic chemical products of naphtha and fuel oil, recovery of consumption tax.
Two, since October 1, 2011, production enterprises produced naphtha and fuel oil used for the production of ethylene and aromatic chemical products, according to the actual amount of consumption tax shall be temporarily exempted.
Three, since October 1, 2011, the use of naphtha and fuel oil production of ethylene, aromatics enterprises (hereinafter referred to as enterprises) purchased and used for the production of ethylene and aromatic chemical products of naphtha and fuel oil, according to the actual number of temporarily also contained in the consumption tax.
Return the naphtha and fuel oil contained in the consumption tax is calculated:
Refundable consumption tax = actual consumption of naphtha and fuel oil * naphtha and fuel oil consumption tax unit tax.
Responsible for the tax refund work where the enterprise is located in charge of the State Administration of Taxation (hereinafter referred to as the competent tax authority). The competent tax authorities according to the enterprise actual consumption of naphtha and fuel oil shall be approved by the tax rebate amount, and issue the "income refund notice" (budget account: 101020121 of refined oil consumption tax refund), approval form, of tax rebate application, and sent to the local treasury departments. After examining and verifying the Treasury Department, the income from the central budget.
Four, January 1, 2011 to September 30th, sales of production enterprises to use the enterprises for the production of ethylene and aromatic chemical products of naphtha and fuel oil, according to the "Ministry of Finance State Administration of Taxation on the increase of the refined oil consumption tax rate after the refined oil consumption tax policy notice" (tax [2008]168), "the Ministry of Finance and the State Administration of Taxation on the adjustment part of the fuel oil consumption tax policy notice" (tax [2010]66) "and the State Administration of Taxation issued on the" management approach "naphtha consumption tax exemption notice" (Guoshuifa No. [2008]45) regulations exempt from consumption tax.
Five, in the period from January 1, 2011 to September 30th, the use of enterprise purchase for the production of ethylene and aromatic chemical products containing naphtha and fuel oil consumption tax refund, in accordance with the provisions of article third of this notice.
Six, tax authorities should use inventory of enterprises from January 1, 2011 to September 30th the purchase of naphtha and fuel oil consumption to carefully examine and verify, inventory has been entitled to refund (Exemption) naphtha and fuel oil consumption tax, not tax rebate.
Seven, December 31, 2010, production enterprises import or agency imported naphtha and fuel oil consumption tax should retreat back, according to the "Ministry of Finance State Administration of Taxation on the increase of the refined oil consumption tax rate after the refined oil consumption tax policy notice" (tax [2008]168), "the Ministry of Finance and the State Administration of Taxation on the adjustment part of the fuel oil consumption tax policy notice" (tax [2010]66), "the Ministry of Finance and the State Administration of Taxation on the adjustment of imports of refined oil consumption tax notice" (Ministry of Finance No. [2008]103), "the Ministry of Finance on the adjustment of imported fuel oil consumption tax policy notice" (Ministry of Finance and finance "No. [2010]56) Department of the General Administration of Customs of the State Administration of Taxation on Relevant Issues concerning imported naphtha consumption tax refund notice" (FB [2009]347) to return.
Eight, with naphtha and fuel oil production of ethylene and aromatic chemical products accounted for the enterprises with more than naphtha and fuel oil production total of 50% (including 50%) of the enterprise, to enjoy the provisions of this notice refund (Exemption) consumption tax policy. Enterprises that meet the requirements of this article shall be submitted to the competent tax authorities after the notice issued to the competent tax authorities for withdrawal (Exemption) of the qualification of the tax.
Nine, ethylene chemical products is refers to ethylene, propylene, butadiene and derivatives; aromatic chemical products are benzene, toluene, xylene, heavy aromatics, mixed aromatics and derivatives.
Ten, the use of enterprise production of ethylene and aromatic chemical products in the process of consumption tax taxable products, consumption tax to pay.
Eleven, for the production of ethylene and aromatic chemical products with naphtha and fuel oil consumption tax refund (Exemption) specific tax administrative measures shall be formulated separately by the State Administration of taxation.
Twelve, the Ministry of finance to strengthen the supervision and inspection of the implementation of consumption tax refund (Exemption) tax policy. The state taxation bureaus at all levels shall strengthen the organization and supervision of the tax refund (Exemption) of consumption tax, and strictly manage and plug the loopholes. To found and verified for refund (Exemption) tax act, punishment according to law, and cancel the refund (Exemption) qualifications of tax.
The State Administration of Taxation of the people's Bank of China, the Ministry of Finance
Two O one year in September 15th
Fiscal [2011] 87
All provinces, autonomous regions and municipalities directly under the central government, the finance department (bureau), the State Administration of Taxation, the people's Bank of Chinese Shanghai headquarters, all branches and business management departments, the provincial capital (capital) City Center branch, sub provincial city center branch:
In order to promote the development of olefin chemical industry in China, approved by the State Council, will now be used in the production of ethylene and aromatic chemical products with naphtha and fuel oil consumption tax refund (Exemption) tax policy continuity issues as follows:
As of October 1, 2011, the production of naphtha and fuel oil enterprises (hereinafter referred to as enterprises) foreign sales for the production of ethylene and aromatic chemical products of naphtha and fuel oil, recovery of consumption tax.
Two, since October 1, 2011, production enterprises produced naphtha and fuel oil used for the production of ethylene and aromatic chemical products, according to the actual amount of consumption tax shall be temporarily exempted.
Three, since October 1, 2011, the use of naphtha and fuel oil production of ethylene, aromatics enterprises (hereinafter referred to as enterprises) purchased and used for the production of ethylene and aromatic chemical products of naphtha and fuel oil, according to the actual number of temporarily also contained in the consumption tax.
Return the naphtha and fuel oil contained in the consumption tax is calculated:
Refundable consumption tax = actual consumption of naphtha and fuel oil * naphtha and fuel oil consumption tax unit tax.
Responsible for the tax refund work where the enterprise is located in charge of the State Administration of Taxation (hereinafter referred to as the competent tax authority). The competent tax authorities according to the enterprise actual consumption of naphtha and fuel oil shall be approved by the tax rebate amount, and issue the "income refund notice" (budget account: 101020121 of refined oil consumption tax refund), approval form, of tax rebate application, and sent to the local treasury departments. After examining and verifying the Treasury Department, the income from the central budget.
Four, January 1, 2011 to September 30th, sales of production enterprises to use the enterprises for the production of ethylene and aromatic chemical products of naphtha and fuel oil, according to the "Ministry of Finance State Administration of Taxation on the increase of the refined oil consumption tax rate after the refined oil consumption tax policy notice" (tax [2008]168), "the Ministry of Finance and the State Administration of Taxation on the adjustment part of the fuel oil consumption tax policy notice" (tax [2010]66) "and the State Administration of Taxation issued on the" management approach "naphtha consumption tax exemption notice" (Guoshuifa No. [2008]45) regulations exempt from consumption tax.
Five, in the period from January 1, 2011 to September 30th, the use of enterprise purchase for the production of ethylene and aromatic chemical products containing naphtha and fuel oil consumption tax refund, in accordance with the provisions of article third of this notice.
Six, tax authorities should use inventory of enterprises from January 1, 2011 to September 30th the purchase of naphtha and fuel oil consumption to carefully examine and verify, inventory has been entitled to refund (Exemption) naphtha and fuel oil consumption tax, not tax rebate.
Seven, December 31, 2010, production enterprises import or agency imported naphtha and fuel oil consumption tax should retreat back, according to the "Ministry of Finance State Administration of Taxation on the increase of the refined oil consumption tax rate after the refined oil consumption tax policy notice" (tax [2008]168), "the Ministry of Finance and the State Administration of Taxation on the adjustment part of the fuel oil consumption tax policy notice" (tax [2010]66), "the Ministry of Finance and the State Administration of Taxation on the adjustment of imports of refined oil consumption tax notice" (Ministry of Finance No. [2008]103), "the Ministry of Finance on the adjustment of imported fuel oil consumption tax policy notice" (Ministry of Finance and finance "No. [2010]56) Department of the General Administration of Customs of the State Administration of Taxation on Relevant Issues concerning imported naphtha consumption tax refund notice" (FB [2009]347) to return.
Eight, with naphtha and fuel oil production of ethylene and aromatic chemical products accounted for the enterprises with more than naphtha and fuel oil production total of 50% (including 50%) of the enterprise, to enjoy the provisions of this notice refund (Exemption) consumption tax policy. Enterprises that meet the requirements of this article shall be submitted to the competent tax authorities after the notice issued to the competent tax authorities for withdrawal (Exemption) of the qualification of the tax.
Nine, ethylene chemical products is refers to ethylene, propylene, butadiene and derivatives; aromatic chemical products are benzene, toluene, xylene, heavy aromatics, mixed aromatics and derivatives.
Ten, the use of enterprise production of ethylene and aromatic chemical products in the process of consumption tax taxable products, consumption tax to pay.
Eleven, for the production of ethylene and aromatic chemical products with naphtha and fuel oil consumption tax refund (Exemption) specific tax administrative measures shall be formulated separately by the State Administration of taxation.
Twelve, the Ministry of finance to strengthen the supervision and inspection of the implementation of consumption tax refund (Exemption) tax policy. The state taxation bureaus at all levels shall strengthen the organization and supervision of the tax refund (Exemption) of consumption tax, and strictly manage and plug the loopholes. To found and verified for refund (Exemption) tax act, punishment according to law, and cancel the refund (Exemption) qualifications of tax.
The State Administration of Taxation of the people's Bank of China, the Ministry of Finance
Two O one year in September 15th
