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Interpretation about "Consumption Tax supplementary regulations on policy issues notice"
Time:2013-09-22

1 the purpose of making this announcement
    In order to regulate oil consumption tax management, promote fair competition in the oil market , and block some of the product by changing the name of the taxpayer to evade oil consumption tax loopholes , the State Administration of Taxation After in-depth research and solicit the views of some oil- refining companies , the notice "national Administration of Taxation on consumption tax policy" ( State Administration of Taxation announcement No. 47 of 2012 , hereinafter referred to bulletin No. 47 ). After the announcement,there are different understanding among taxpayer. Grassroots tax authorities in the implementation process is also facing some problems needed to be refined. To further enhance the refined oil consumption tax management practices, the State Administration of Taxation takes a variety of measures , listening to some of the oil refining companies, petrochemical industry associations, the petrochemical industry experts, fully considering all aspects of the recommendations and the actual tax collection
2 the range of oil consumption tax 
    In 2008, the Ministry of Finance and State Administration of Taxation according to the implementation of refined oil tax reform unified deployment, issued the " the State Administration of Taxation on the improvement of refined oil consumption tax notice" ( Cai Shui [ 2008 ] No. 167 , hereinafter referred to " notice " ) , and refined oil consumption tax levied on the scope of the adjustment and improvement . According to the "notice ", in addition to gasoline, diesel , aviation kerosene, solvent oil , crude oil or other raw materials used in the production of all kinds of chemical raw materials excise tax as naphtha and all kinds of heavy oil, residual fuel oil levied consumption tax according to fuel oil . After the 2008 oil tax reform , the light oil or heavy oil products should be subject to excise tax, regardless of what name to take and used as a tune -manufactures oil or chemicals.
    This announcement is based on the above requirements, from strengthening management, plugging the loopholes , fair tax aspect, further clarify the taxpayers who meet the production and processing of gasoline, diesel, aviation kerosene , naphtha, solvent oil, lubricants, fuel levy specified product ( hereinafter referred to as the taxable oil ) , in whatever name or external sales for non-continuous production and consumption tax products, should be required to pay excise duty .
3 the problem of difference between the taxable oil and other petrochemical products, 
    As a result of tax oil and some non-taxable consumption tax petrochemical products in practice ( hereinafter referred to as non- taxable products ) , there is a clear distinction between the issue. To solve this problem, the notice make a clear distinction between the following four specific ways on the basis of Announcement No. 47:
    First, distinction the product from chemical properties. According to the relevant provisions of the State Environmental Protection, except for a few cases, where production in China, processing, sale, use or import chemical substances must be included in the Ministry of Environmental Protection released the "China Inventory of Existing Chemical Substances" (Existence List see Department of Environmental Protection Notice No. 1 of 2013 ) or access to "environmental Management of New Chemical Substances registration Certificate ." From the chemical properties, one can use a chemical formula that are high product purity, fixed melting point , boiling point and other properties , and some common detection methods ( such as gas chromatography , etc. ) , the mixture being able to distinguish it. The taxable oil are a mixture of compounds, wherein the material retains its original properties (such as no fixed boiling point , etc. ) , not be expressed with a chemical formula and not belong to the new chemicals. Therefore, there is a clear distinction between taxable oil between the product listed in the "Existing Chemical Substances in China" and the product obtained the "Environmental Management of New Chemical Substances Registration Certificate" of taxpayers. As in "China Inventory of Existing Chemical Substances", the gas processing enterprises common aromatics Benzene ( No. 1506 ) , toluene ( serial number 16691 ) , xylene ( No. 8052 ) and the alkylation unit iso-octane ( No. 40828), MTBE ( No. 19468 ) were included .
    Second, distinction from the production license. According to "The People's Republic of China industrial production permit regulations" ( State Council Decree No. 440 ) provides that the state implement industrial products production license system, including petroleum products and other dangerous chemicals. The issuance must be permitted by the provincial administration ( including ) quality technology supervision department and above. National Quality Testing Bureau reported the production permit detailed rules for the implementation and the specific product name to those products need to deal with all kinds of products production license (availabilities from the State Administration of Quality Supervision, Inspection and Quarantine official website : http://cpzljds.aqsiq. gov.cn/scxk/), and distinguish petroleum products and other dangerous chemicals. Taxpayers engaged in the production of these products must be approved by the provincial or local commissioned of the provincial quality and technical supervision departments field. According to the provisions of this announcement, the taxpayer obtained provincial ( including ) quality and technology supervision department issued a "national industrial production permit" account for the various detailed products. Except for the product named "petroleum products", others are not required to submit proof of filing, and not belong to levy refined oil consumption tax.
     Third, distinction the main raw material from product shape and appearance. There is no clear formula and did not get on "Environmental Management of New Chemical Substances Registration Certificate" and the "National Industrial Products Production Permit" products. If morphology, such as liquidity, color, etc. have a significant difference with oil, or the major production and processing of raw materials are not available for raw oil , you can determine that this product is not an important basis of refined oil consumption tax.
     Forth, distinction from the product of the national standards or industry standards. In the above three separate methods, morphology and the main raw material needed for the production of oil and the same or similar taxable products. If they meet the national standard of the product or industry standards and apply to the competent tax authorities to provide proof of filing detection, they can be seen as non-taxable products. Otherwise, they can be deemed as naphtha or fuel oil levied consumption tax. But those through the national standards, industry standards or other methods can be identified as taxable oil products. Even those products meet national standards or industry standards, the consumption tax should be levied .
4  product quality inspection and sampling issues
     According to the National Quality Supervision, Inspection and Quarantine issued a " laboratory and inspection body accreditation management approach" ( State Administration of Quality Supervision, Inspection and Quarantine Order No. 86 ). Those in our country engaged in the social issue proved the role of institutional data and results, subject to State certification and Accreditation Administration Committee or the provinces, autonomous regions and municipalities of quality and technical supervision departments shall be accreditation. Therefore, the  Announcement No. 47, based on the taxpayer providing products fitted national standards or industry standards of inspection certificate testing organizations involved in qualifications , the admissibility of the scope of evidence and other matters need to further clarify. Qualification on testing organizations need to verify the authenticity and validity. According to the " laboratories and inspection bodies accreditation management approach", the State Certification and Accreditation Administration Committee or the provincial quality and technical supervision departments submit a written application for confirmation. Some testing organizations and detection capability information is available" China testing resources platform," Network (http://www.testingdb.cn/) query.
     In order to better promote tax compliance, maintain fair competition, and prevent tax avoidance transform product names and product testing process falsifications, the taxpayer pursuant to section 47 notice and provisions of this announcement are not excise product, the tax authorities may organize sampling and verifying whether the actual production and process of products taxpayer meets the requirements of the consumption tax . Any discrepancy will be strictly pay an overdue tax and penalties according to law.
5 consumption tax already paid on the deduction of the taxable products in raw material 
     Under the current consumption tax policy, part of taxable consumer goods can be deducted in the tax already paid on the raw material of consumption tax . According to Notice section 47, naphtha , fuel oil products subjected to excise duty and the Announcement Article ( two ) provides that products will also be enjoyed this policy. On the one hand, the taxpayer production of these products , their raw material consumption tax already paid according to the provisions deduction ; On the other hand , the taxpayer based on these products as raw materials production and processing of other taxable consumer goods , these products have been satisfied that the consumption tax can also be deducted according to regulations . At the same time, because some candidates at No. 47 Notice excise tax products, raw materials has yet to implement its sodium consumption tax rebate policy. In order to avoid tax deduction policies overlap, the provisions of this announcement can enjoy tax rebate of such products, which are no longer applicable excise duty already paid on raw materials deduction Policy.
     Furthermore, in order to better implement the deduction policies, the taxpayer manufactured, sold or contracted processing deemed naphtha , fuel oil products subject to excise duty , the buyer or the commissioning party issued VAT invoices after commodity should be marked " deemed naphtha ( or fuel oil ) " or " deemed naphtha ( or fuel ) processing according to the provisions of this announcement." 
6  the execution time of this announcement
     This announcement is No. 47 Notice to further clarify the relevant issues. Therefore its execution time should be consistent Bulletin No. 47. To alleviate the burden on taxpayers , taxpayer submit the record of product to the tax authorities to testing before the announcement issued. Such as national or industry standards for products specified in all the projects can not be adjusted. But if the seized items are  part of the project , you need to provide supplementary inspection certificate for the record of other projects. Already paid but according to the provisions of this announcement are not subject to excise tax products , the taxpayer may apply the relevant provisions of the existing tax refund or tax credit in subsequent periods.
 

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