Official Reply of the State Administration of Taxation on Determining the Scope of Consumption Tax Levy Based on Diesel Quality Standards

This document clarifies that the pour point and freezing point of diesel are distinct indicators, and that the freezing point cannot be equated with the pour point for consumption tax purposes. It reaffirms that the scope of diesel consumption tax shall continue to be determined according to the existing regulations in Guo Shui Fa [1998] No. 192.