国家税务总局关于上海赛孚燃油发展有限公司生产的甲醇汽油征收消费税问题的批复
国税函〔2008〕415号Issued May 14, 2008
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
上海市国家税务局：
你局《关于上海赛孚燃油发展有限公司生产的甲醇汽油征收消费税问题的请示》（沪国税流[2007]71号）收悉。经研究，批复如下：
根据《国家税务总局关于印发修订后的〈汽油、柴油消费税征收范围注释〉的通知》（国税发[1998]192号）规定，甲醇汽油属于消费税征税范围，应按规定征收消费税。
 
国家税务总局
二〇〇八年五月十四日
 
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.