山东省淄博市博山区国家税务局在对辖区内的加油站进行的专项检查中发现加油站的经营中存在不少问题,如加油站进油渠道混乱,个别加油站从土炼油厂、小炼油厂、私人炼油厂进油;加油机“黑洞”和机外售油现象较为严重;一些加油站刚由小规模纳税人转为一般纳税人,财务核算水平较低 Boshan District of Zibo City, Shandong Province State Administration of Taxation in the area of ​​gas stations in the special inspection found that there are many problems in the operation of gas stations, such as gas station into the oil chaos, individual gas stations from the soil refinery, a small refinery Factories and private refineries into the oil; tanker “black hole” and the machine is more serious the phenomenon of oil sales; some gas stations just by the small-scale taxpayers to general taxpayers, the financial accounting level is low