论文部分内容阅读
财政部、国家税务总局下发《关于对废矿物油再生油品免征消费税的通知》为促进资源综合利用和环境保护,近日,财政部、国家税务总局发布《关于对废矿物油再生油品免征消费税的通知》(以下简称《通知》)。《通知》指出,经国务院批准,自2013年11月1日至2018年10月31日,对以回收的废矿物油为原料生产的润滑油基础油、汽油、柴油等工业油料免征消费税。
The Ministry of Finance and the State Administration of Taxation issued the Circular on Exempting Consumption Taxes on Recycled Oil Products from Waste Mineral Oil In order to promote the comprehensive utilization of resources and environmental protection, the Ministry of Finance and State Administration of Taxation recently issued the Circular on Recycling Oil Products from Waste Mineral Oil Notice of Exemption from Consumption Tax “(hereinafter referred to as” Notice “). According to the ”Circular", with the approval of the State Council, from 1 November 2013 to 31 October 2018, consumption tax on industrial oils such as lube base oil, gasoline and diesel oil produced from the recovered waste mineral oil is exempted.