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Record · chinatax ACC. 900066808
青国税发〔2006〕165号

Reply of the State Administration of Taxation on the Collection of Consumption Tax on Biodiesel

国家税务总局关于生物柴油征收消费税问题的批复

Issuer
Date
2006-12-06
Instrument
reply
Cited by
0
This document clarifies that biodiesel produced from animal and vegetable oils through purification, refining, and synthesis processes is not subject to consumption tax, based on the scope defined in the existing tax regulations.
Full text · 原文 134 字
青岛市国家税务局:<br> 你局《关于生物柴油是否征收消费税问题的请示》(青国税发〔2006〕165号)收悉,批复如下:<br> 根据《汽油、柴油消费税征收范围注释》(国税发〔1998〕192号)的规定,以动植物油为原料,经提纯、精炼、合成等工艺生产的生物柴油,不属于消费税征税范围。