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一、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,按以下原则划分是否征收消费税:(一)产品符合汽油、柴油、石脑油、溶剂油、航空煤油、润滑油和燃料油征收规定的,按相应的汽油、柴油、石脑油、溶剂油、航空煤油、润滑油和燃料油的规定征收消费税;(二)本条第(一)项规定以外的产品,符合该产品的国家标准
First, the taxpayers to crude oil or other raw materials production and processing under normal temperature and pressure conditions (25 ℃ / a standard atmospheric pressure) was liquid (asphalt excluded) products, according to the following principles are classified consumption tax: (a) the product meets the gasoline , Diesel, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil shall be levied according to the provisions of the corresponding petrol, diesel, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil; B) Products other than those specified in item (a) of this Article shall meet the national standards of the product