燃油税免征分为一般性免征和特定免征两种。一般性免征是指对外交、军队、政府等车辆用油实行免征,免征范围原则上越小越好,否则,将加重燃油税纳税主体的负担。特定免征是指对铁路、农业、渔业、能源和矿业等行业用油实行免征。 Fuel tax exemption is divided into two types: general exemption and exemption. The general immunity exemption refers to the exemption of oil for vehicles such as diplomacy, army and government. The exemption scope is, in principle, as small as possible. Otherwise, the burden of the tax burden on fuel tax will be aggravated. Specific exemption refers to the oil, railways, agriculture, fisheries, energy and mining industries exempt from oil.