Record · chinatax
ACC. 900065947
Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Levying and Then Refunding Consumption Tax on Self-Used Refined Oil Products by Oil and Gas Field Enterprises
财政部国家税务总局关于对油(气)田企业生产自用成品油先征后返消费税的通知
This document outlines the policy for oil and gas field enterprises regarding the collection and subsequent refund of consumption tax on refined oil products used for their own production purposes.