国家税务总局关于由石油伴生气加工压缩成的石油液化气适用增值税税率的通知
国税发〔2005〕83号Issued May 18, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市和计划单列市国家税务局： 近接部分地区请示，要求明确部分液化气产品适用增值税税率，现明确如下： 对由石油伴生气加工压缩而成的石油液化气，应当按照13%的增值税税率征收增值税。
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