国家税务总局关于稳定轻烃产品征收消费税问题的批复
国税函〔2010〕205号Issued May 13, 2010
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
山东省国家税务局：
你局《关于中石化胜利油田分公司稳定轻烃产品征收消费税问题的请示》（鲁国税发〔2010〕54号）收悉。经研究，批复如下：
油气田企业在生产石油、天然气过程中，通过加热、增压、冷却、制冷等方法回收、以戊烷和以上重烃组分组成的稳定轻烃属于原油范畴，不属于成品油消费税征税范围。     国家税务总局
二〇一〇年五月十三日   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.