山东省国家税务局:你局《关于柴油消费税质量标准认定问题的请示》(鲁国税发[2007)56号)收悉,批复如下:倾点和凝点虽然是衡量柴油性质的同一类指标,并且在数值上比较接近,但属于两个不同的指标。将“凝点”等同于“倾点”来确定消费税征税范围,在税法上缺乏依据,并且会 State Administration of Taxation of Shandong Province: Your bureau’s “Instructions on Issues Concerning the Determination of the Quality Standard for Diesel Consumption Tax” (Lu Guo Shui Fa [2007] No. 56) have been received and approved as follows: Although the pour point and the pour point are the same kind of indicators that measure the nature of diesel oil, And in numerical close, but belong to two different indicators. The “pour point” is equivalent to “pour point ” to determine the tax scope of consumption tax, lack of basis in the tax law, and will