财政部、国家税务总局日前联合下发《关于对利用废弃的动植物油生产纯生物柴油免征消费税的通知》,明确对利用废弃动植物油脂生产的纯生物柴油免征消费税。生物柴油是指由动植物油脂与甲醇(或乙醇)在催化剂作用下制成的可代替石化柴油的再生性柴油燃料。目前,国内生产生物柴油? The Ministry of Finance and the State Administration of Taxation jointly issued the Circular on the Exemption of Consumption Tax on the Use of Abandoned Animal and Plant Fats to Manufacture Pure Biodiesel, and explicitly exempted the consumption tax on pure biodiesel produced from waste animal and vegetable fats. Biodiesel is a renewable diesel fuel that can be substituted for petrodiesel by animal and plant fats and methanol (or ethanol) under the action of a catalyst. At present, the domestic production of biodiesel?