Announcement of the State Administration of Taxation on Promulgating the Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products
Announcement of the State Administration of Taxation on Promulgating the Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products
Announcement of the State Administration of Taxation on Promulgating the Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products
Announcement of the State Administration of Taxation [2012] No.36
July 12, 2012
In accordance with the provisions of the Circular of the State Administration of Taxation, the Ministry of Finance and the People's Bank of China on Circular on Continued Implementation of the Consumption Tax Policy for Some Naphtha and Fuel Oil (Cai Shui [2011] No. 87), the Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products formulated by the State Administration of Taxation (hereafter referred to as the "Interim Measures") are hereby announced, effective as of October 1, 2011. The relevant issues are hereby clarified as follows:
I. For the naphtha and fuel oil sold by naphtha manufacturers and fuel oil manufacturers (hereafter referred to as the "manufacturer") from January 1, 2011 to September 30, 2011 (according to the date of issuing special value-added tax invoice, herein and hereafter) to the manufacturers of ethylene and aromatic chemical products (hereafter referred to as the "user"), the Circular of State Administration of Taxation on Printing and Distributing the Administrative Measures for Exemption of Consumption Tax on Naphtha (Guo Shui Fa [2008] No. 45) shall still be applied. The delayed application for the Certificate of Naphtha Usage Management (hereafter referred to as the "certificate") shall be complete by August 31, 2012.
In the event that a manufacturer has obtained the certificate and paid the consumption tax, tax authorities shall refund the consumption tax or approve the offset of the consumption tax for the next period. In the event that a manufacture fails to pay consumption tax and to obtain the certificate, the consumption tax shall be paid retrospectively.
The naphtha and fuel oil manufactured in China and purchased by users from January 1, 2011 to September 30, 2011 shall not be applied for tax refund.
II. Before August 31, 2012, tax authorities shall report the name and taxpayer code of each user whose qualification for refund (exemption) of consumption tax for naphtha and fuel oil has been recorded to the State Administration of Taxation (Department of Goods and Services Tax) through different levels progressively.
III. Prior to the promotion of Chinese character anti-counterfeit special invoice issuing system for naphtha and fuel oil, the provision in Article 17 of the Interim Measures on issuing "DDZG" mark embodied Chinese character anti-counterfeit special invoices and the refund after confirmation of tax payment for common value-added tax (VAT) invoices shall not be implemented for the time being. For a manufacturer selling naphtha and fuel oil under the direct supply scheme and obtain common VAT invoices, the consumption tax shall be exempted.
IV. Manufacturers shall, prior to August 15, 2012, fill the Schedule of Consumption Tax Paid for the Naphtha and Fuel Oil Sold by Manufacturers during Transition Period (see Schedule) based on the VAT special invoices issued for selling naphtha and fuel oil from October 1, 2011 to July 31, 2012, and submit to tax authorities which shall, after examination, submit to the State Administration of Taxation through different levels progressively prior to August 31, 2012.
V. Tax authorities of users shall examine the information of the Voucher Schedule of Naphtha and Fuel Oil Purchased by Users as submitted by enterprises and the Schedule of Consumption Tax Paid for the Naphtha and Fuel Oil Sold by Manufacturers during Transition Period as distributed by the State Administration of Taxation. In the event of compliance, tax shall be refunded pursuant to the provision of Article 15 of the Interim Measures. Verification shall be conducted in the event of non-compliance, and tax refund may be handled only after compliance is verified.
VI. Tax authorities shall verify the inventory of naphtha and fuel oil of users from September 30, 2011 to July 31, 2012. In the event that a user applies for refund of consumption tax from October 2011 to July 2012, it shall fill in the column "tax-free oil" of "inventory at the beginning of the period" under the item "II. Quantity of the Purchased" of the Monthly Statement of Manufactured, Purchased, Consumed and Stored Naphtha and Fuel Oil based on the inventory of China-made naphtha and fuel oil purchased on September 30, 2011.
Local authorities shall report to the State Administration of Taxation (Department of Goods and Services Tax) without any delay in the event of problems during implementation.
The Announcement is hereby given.
Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products
Article1 These Measures are enacted in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and the implementing rules, the Tentative Regulations on Consumption Tax of the People's Republic of China and the implementing rules, the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Deduction or Exemption (for Trial Implementation) (Guo Shui Fa [2005] No.129) and the Circular of the State Administration of Taxation, the Ministry of Finance, and the People's Bank of China on Continued Implementation of the Consumption Tax Policy for Some Naphtha and Fuel Oil (Cai Shui [2011] No. 87) and the relevant provisions.
Article 2 "Naphtha" and "fuel oil" under the tax category of "refined oil" in the Taxable Item and Tax Rate Form for Consumption Tax of the Tentative Regulations on Consumption Tax of the People's Republic of China shall be applied to the consumption tax of naphtha and fuel oil as referred to in the Measures.
Article 3 Enterprises using naphtha and fuel oil to produce ethylene and aromatic chemical products within China, including the enterprises using self-made naphtha and fuel oil to continuously produce ethylene and aromatic chemical products (hereafter referred to as the "user"), if comply with the provisions on the refund (exemption) of consumption tax in the document (Cai Shui [2011] No.
......
Announcement of the State Administration of Taxation [2012] No.36
July 12, 2012
In accordance with the provisions of the Circular of the State Administration of Taxation, the Ministry of Finance and the People's Bank of China on Circular on Continued Implementation of the Consumption Tax Policy for Some Naphtha and Fuel Oil (Cai Shui [2011] No. 87), the Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products formulated by the State Administration of Taxation (hereafter referred to as the "Interim Measures") are hereby announced, effective as of October 1, 2011. The relevant issues are hereby clarified as follows:
I. For the naphtha and fuel oil sold by naphtha manufacturers and fuel oil manufacturers (hereafter referred to as the "manufacturer") from January 1, 2011 to September 30, 2011 (according to the date of issuing special value-added tax invoice, herein and hereafter) to the manufacturers of ethylene and aromatic chemical products (hereafter referred to as the "user"), the Circular of State Administration of Taxation on Printing and Distributing the Administrative Measures for Exemption of Consumption Tax on Naphtha (Guo Shui Fa [2008] No. 45) shall still be applied. The delayed application for the Certificate of Naphtha Usage Management (hereafter referred to as the "certificate") shall be complete by August 31, 2012.
In the event that a manufacturer has obtained the certificate and paid the consumption tax, tax authorities shall refund the consumption tax or approve the offset of the consumption tax for the next period. In the event that a manufacture fails to pay consumption tax and to obtain the certificate, the consumption tax shall be paid retrospectively.
The naphtha and fuel oil manufactured in China and purchased by users from January 1, 2011 to September 30, 2011 shall not be applied for tax refund.
II. Before August 31, 2012, tax authorities shall report the name and taxpayer code of each user whose qualification for refund (exemption) of consumption tax for naphtha and fuel oil has been recorded to the State Administration of Taxation (Department of Goods and Services Tax) through different levels progressively.
III. Prior to the promotion of Chinese character anti-counterfeit special invoice issuing system for naphtha and fuel oil, the provision in Article 17 of the Interim Measures on issuing "DDZG" mark embodied Chinese character anti-counterfeit special invoices and the refund after confirmation of tax payment for common value-added tax (VAT) invoices shall not be implemented for the time being. For a manufacturer selling naphtha and fuel oil under the direct supply scheme and obtain common VAT invoices, the consumption tax shall be exempted.
IV. Manufacturers shall, prior to August 15, 2012, fill the Schedule of Consumption Tax Paid for the Naphtha and Fuel Oil Sold by Manufacturers during Transition Period (see Schedule) based on the VAT special invoices issued for selling naphtha and fuel oil from October 1, 2011 to July 31, 2012, and submit to tax authorities which shall, after examination, submit to the State Administration of Taxation through different levels progressively prior to August 31, 2012.
V. Tax authorities of users shall examine the information of the Voucher Schedule of Naphtha and Fuel Oil Purchased by Users as submitted by enterprises and the Schedule of Consumption Tax Paid for the Naphtha and Fuel Oil Sold by Manufacturers during Transition Period as distributed by the State Administration of Taxation. In the event of compliance, tax shall be refunded pursuant to the provision of Article 15 of the Interim Measures. Verification shall be conducted in the event of non-compliance, and tax refund may be handled only after compliance is verified.
VI. Tax authorities shall verify the inventory of naphtha and fuel oil of users from September 30, 2011 to July 31, 2012. In the event that a user applies for refund of consumption tax from October 2011 to July 2012, it shall fill in the column "tax-free oil" of "inventory at the beginning of the period" under the item "II. Quantity of the Purchased" of the Monthly Statement of Manufactured, Purchased, Consumed and Stored Naphtha and Fuel Oil based on the inventory of China-made naphtha and fuel oil purchased on September 30, 2011.
Local authorities shall report to the State Administration of Taxation (Department of Goods and Services Tax) without any delay in the event of problems during implementation.
The Announcement is hereby given.
Interim Measures for Refund (Exemption) of Consumption Tax for Naphtha and Fuel Oil Used for Production of Ethylene and Aromatic Chemical Products
Article1 These Measures are enacted in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and the implementing rules, the Tentative Regulations on Consumption Tax of the People's Republic of China and the implementing rules, the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Deduction or Exemption (for Trial Implementation) (Guo Shui Fa [2005] No.129) and the Circular of the State Administration of Taxation, the Ministry of Finance, and the People's Bank of China on Continued Implementation of the Consumption Tax Policy for Some Naphtha and Fuel Oil (Cai Shui [2011] No. 87) and the relevant provisions.
Article 2 "Naphtha" and "fuel oil" under the tax category of "refined oil" in the Taxable Item and Tax Rate Form for Consumption Tax of the Tentative Regulations on Consumption Tax of the People's Republic of China shall be applied to the consumption tax of naphtha and fuel oil as referred to in the Measures.
Article 3 Enterprises using naphtha and fuel oil to produce ethylene and aromatic chemical products within China, including the enterprises using self-made naphtha and fuel oil to continuously produce ethylene and aromatic chemical products (hereafter referred to as the "user"), if comply with the provisions on the refund (exemption) of consumption tax in the document (Cai Shui [2011] No.
......