论文部分内容阅读
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。
According to the “Notes on Scope of Consumption Tax for Petrol and Diesel Consumption Tax” (Guo Shui Fa [1998] No. 192), biodiesel produced by using animal and plant oils as raw materials and purified, refined and synthesized is not covered by the consumption tax.