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针对液体石油消费税新政,山东省出台10号文件,将“其他原料”按“其他原料油”掌握,业内对此存有疑义。2012年11月中旬,国家税务总局发布2012年第47号公告—《国家税务总局关于消费税有关政策问题的公告》。公告表示:“纳税人以原油或其他原料生产加工的在常温常压条件下(25℃/一个标准大气压)呈液态状(沥青除外)的产品,除符合该产品的国家标准或石油化工行业标准的相应规定(包括产品的名称、质量标准与相应的标准一致)均要征收消费税。”液体油品的消费税新政2013年1月1日开始执行。
For the New Deal of Liquid Petroleum Consumption Tax, Shandong Province promulgated No. 10 document and held the opinion that the “other raw materials” and “other raw material oils” were held by the industry. In mid-November 2012, the State Administration of Taxation issued Announcement No. 47 of 2012- “Announcement of the State Administration of Taxation on Relevant Policy Issues on Consumption Tax.” Notice said: “Taxpayers to crude oil or other raw materials production and processing under normal temperature and pressure conditions (25 ℃ / a standard atmospheric pressure) was liquid (excluding asphalt) products, in addition to meet the national standard of the product or the petrochemical industry The corresponding provisions of the standard (including the name of the product, quality standards and the corresponding standards) are subject to consumption tax. ”Consumption tax on liquid oil New Deal January 1, 2013 implementation.