The refined oil consumption tax refers to the consumption tax paid by consumers when they consume seven kinds of refined oils such as gasoline, diesel, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil. On September 20, 2012, the staff of the Policy and Regulation Department of the State Administration of Taxation revealed that in the consumption tax reform, the consumption tax on refined oil products will be imposed on consumers at the gas station, and this consumption tax will be changed from the collection of enterprises to the collection of individual residents.
Collection scope
gasoline
Gasoline refers to various light oils that can be used as gasoline engine fuels with octane number of not less than 66 produced by processing crude oil or other raw materials. Leaded gasoline refers to gasoline with a lead content of more than 0.013 grams per liter. Gasoline is divided into motor gasoline and aviation gasoline.
Methanol gasoline and ethanol gasoline produced by blending gasoline and gasoline components are also covered by this tax item.
Diesel
Diesel oil refers to various light oils and diesel fuels that can be used as fuel for diesel engine fuels with a pour point or a freezing point of -50 to 30, which are processed by crude oil or other raw materials. Non-standard oil for fuel.
Biodiesel blended with diesel and diesel components is also subject to the scope of this tax.
Naphtha
Naphtha, also known as chemical light oil, is a light oil used in the processing of crude oil or other raw materials for chemical raw materials.
The scope of naphtha collection includes various light oils other than gasoline, diesel, aviation kerosene, and solvent oil. Non-standard gasoline, reforming oil, pluck oil, pentane feedstock oil, light cracking material (reduced diesel VGO and atmospheric diesel AGO), heavy cracking material, hydrocracking tail oil, aromatic residual oil are all light Quality oil, which belongs to the scope of naphtha collection.
Solvent oil
Solvent oil is a light oil used in the processing of paints, paints, edible oils, printing inks, leather, pesticides, rubber, cosmetics, mechanical cleaning, and gluing industries.
Rubber filling oil and solvent oil raw materials belong to the scope of solvent oil collection.
Aviation kerosene
Aviation kerosene, also known as jet fuel, is a variety of light oils that are produced from crude oil or other raw materials and used as fuel for jet engines and jet propulsion systems.
lubricating oil
Lubricating oil is a lubricating product used in the internal combustion engine and machining process produced by crude oil or other raw materials. Lubricating oils are classified into mineral lubricating oils, vegetable lubricating oils, animal lubricating oils and chemical raw materials synthetic lubricating oils.
Lubricating oils include mineral lubricating oils, mineral lubricating base oils, vegetable lubricating oils, animal lubricating oils and chemical raw materials synthetic lubricating oils. “Mixed” lubricants blended with vegetable, animal and mineral base oils (or mineral lubricating oils), regardless of the proportion of mineral base oils (or mineral lubricants) The scope of the lubricant.
Fuel oil
Fuel oil is also weighed as heavy oil and residual oil. It is produced by crude oil or other raw materials. It is mainly used for power generation, boiler fuel, furnace fuel, metallurgical and other industrial furnace fuels. The main use of oils such as wax oil, marine heavy oil, atmospheric heavy oil, decompression heavy oil, 180CTS fuel oil, No. 7 fuel oil, furfural oil, industrial fuel, and fuel oil No. 4-6 is fuel combustion and is levied on fuel oil. range.
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