国家税务总局关于催化料、焦化料征收消费税的公告
国家税务总局公告2012年第46号Issued September 27, 2012
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
现将催化料、焦化料征收消费税的政策公告如下：
催化料、焦化料属于燃料油的征收范围，应当征收消费税。
本公告自2012年11月1日起执行。
特此公告。
国家税务总局
二〇一二年九月二十七日
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.