Announcement of the State Administration of Taxation on Issues Concerning the Administration of the Collection of Consumption Tax on Refined Oil
Announcement of the State Administration of Taxation on Issues Concerning the Administration of the Collection of Consumption Tax on Refined Oil
Announcement of the State Administration of Taxation on Issues Concerning the Administration of the Collection of Consumption Tax on Refined Oil
Announcement of the State Administration of Taxation [2018] No.1
January 2, 2018
In order to strengthen the administration of the collection of consumption tax on refined oil such as gasoline, diesel, aviation kerosene, naphtha, solvent naphtha, lubricating oil, and fuel oil, maintain a fair taxation order, and create a good business environment, the relevant issues are hereby announced as follows:
I. All refined oil invoices must be issued through the refined oil invoice issuing module in the new invoice management system for value-added tax ("VAT").
1. Refined oil invoices refer to special VAT invoices (hereinafter referred to as "special refined oil invoices") and plain VAT invoices issued for the sale of refined oil such as gasoline, diesel, aviation kerosene, naphtha, solvent naphtha, lubricating oil, and fuel oil.
2. If a taxpayer needs to issue a refined oil invoice, the competent tax authority shall open a refined oil invoice issuing module.
3. The following rules shall be observed when issuing refined oil invoices:
(1) Tax classification codes for goods and services shall be correctly selected.
(2) "Ton" or "liter" shall be selected in the "Unit" column of the invoice. The "Quantity" column of a blue-letter invoice is a required field and shall not be filled with "0".
(3) In case of sales return, errors in invoices or sales discount after the issuance of special refined oil invoices, special red-letter refined oil invoices shall be issued in accordance with the relevant provisions.
If the reason for sales return or errors in invoices or such other circumstances relates to sales quantity, the corresponding quantity shall be filled in the Information Table of Issuing a Special Red-letter VAT Invoice, except for the circumstance of sales discount.
(4) The total quantity indicated in refined oil invoices that can be issued for oil products of a refined oil distribution enterprise under a certain tax classification code for goods and services shall not be greater than the total quantity of oil products under the same tax classification code for goods and services corresponding to the special refined oil invoices and the special tax payment certificates for customs import consumption tax that have been obtained.
Before issuing refined oil invoices, a refined oil distribution enterprise shall log on to the platform for selection and confirmation of VAT invoices to confirm information in the special refined oil invoices and the special tax payment certificates for customs import consumption tax that have been obtained, and download the said information via the refined oil invoice issuing module.
II.
......
Announcement of the State Administration of Taxation [2018] No.1
January 2, 2018
In order to strengthen the administration of the collection of consumption tax on refined oil such as gasoline, diesel, aviation kerosene, naphtha, solvent naphtha, lubricating oil, and fuel oil, maintain a fair taxation order, and create a good business environment, the relevant issues are hereby announced as follows:
I. All refined oil invoices must be issued through the refined oil invoice issuing module in the new invoice management system for value-added tax ("VAT").
1. Refined oil invoices refer to special VAT invoices (hereinafter referred to as "special refined oil invoices") and plain VAT invoices issued for the sale of refined oil such as gasoline, diesel, aviation kerosene, naphtha, solvent naphtha, lubricating oil, and fuel oil.
2. If a taxpayer needs to issue a refined oil invoice, the competent tax authority shall open a refined oil invoice issuing module.
3. The following rules shall be observed when issuing refined oil invoices:
(1) Tax classification codes for goods and services shall be correctly selected.
(2) "Ton" or "liter" shall be selected in the "Unit" column of the invoice. The "Quantity" column of a blue-letter invoice is a required field and shall not be filled with "0".
(3) In case of sales return, errors in invoices or sales discount after the issuance of special refined oil invoices, special red-letter refined oil invoices shall be issued in accordance with the relevant provisions.
If the reason for sales return or errors in invoices or such other circumstances relates to sales quantity, the corresponding quantity shall be filled in the Information Table of Issuing a Special Red-letter VAT Invoice, except for the circumstance of sales discount.
(4) The total quantity indicated in refined oil invoices that can be issued for oil products of a refined oil distribution enterprise under a certain tax classification code for goods and services shall not be greater than the total quantity of oil products under the same tax classification code for goods and services corresponding to the special refined oil invoices and the special tax payment certificates for customs import consumption tax that have been obtained.
Before issuing refined oil invoices, a refined oil distribution enterprise shall log on to the platform for selection and confirmation of VAT invoices to confirm information in the special refined oil invoices and the special tax payment certificates for customs import consumption tax that have been obtained, and download the said information via the refined oil invoice issuing module.
II.
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