国家税务总局关于润滑脂产品征收消费税问题的批复
国税函〔2009〕709号Issued December 15, 2009
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
北京市国家税务局：
你局《关于对润滑脂产品征收消费税问题的请示》（京国税发[2009]232号）收悉。经研究，批复如下：
根据润滑油消费税征收范围注释，用原油或其他原料加工生产的用于内燃机、机械加工过程的润滑产品均属于润滑油征税范围。润滑脂是润滑产品，属润滑油消费税征收范围，生产、加工润滑脂应当征收消费税。 国家税务总局
二〇〇九年十二月十五日 抄送：各省、自治区、直辖市和计划单列市国家税务局。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.