国家税务总局关于生物柴油征收消费税问题的批复
国税函〔2006〕1183号Issued December 6, 2006
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
青岛市国家税务局：
你局《关于生物柴油是否征收消费税问题的请示》(青国税发〔2006〕165号)收悉，批复如下：
根据《汽油、柴油消费税征收范围注释》(国税发〔1998〕192号)的规定，以动植物油为原料，经提纯、精炼、合成等工艺生产的生物柴油，不属于消费税征税范围。
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.