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现对《国家税务总局关于消费税有关政策问题的公告》(国家税务总局公告2012年第47号)有关问题补充规定如下:一、国家税务总局公告2012年第47号第一条和第二条所称“其他原料”是指除原油以外可用于生产加工成品油的各种原料。二、纳税人生产加工符合国家税务总局公告2012年第47号第一条第(一)项规定的产品,无论以何种名称对外销售或用于非连续生产应征消费税产品,均应按规定缴纳消费税。三、国家税务总局公告2012年第47号第一条第(二)项所称“本条第(一)项规定以外的产品”是指产品名称虽不属于成品油消费税税目列举的范围,但外观形态与应税成品油相同或相近,且主要原料可用于生产加工应税成品油的产品。前款所称产品不包括:(一)环境保护部发布《中国现有化学物质名录》中列明分子式的产品和纳税人取得环境保护部颁发的《新化学物质环境管理
The Supplementary Provisions of the State Administration of Taxation on Relevant Policies on Consumption Tax (Supplementary Provisions of the State Administration of Taxation, No. 47 of 2012) are hereby supplemented as follows: I. Announcement of the State Administration of Taxation No. 47 and No. 2 of 2012 No. 47 Weigh “other raw materials ” refers to a variety of raw materials can be used for the production and processing of refined oil other than crude oil. Second, the taxpayer production and processing in line with the State Administration of Taxation Announcement No. 47 of 2012, the first paragraph (a) of the provisions of the product, no matter what the name of the external sales or for the non-continuous production of consumption tax products shall be required to pay sale tax. Third, the State Administration of Taxation Announcement 2012 No. 47, Article 1 (b) referred to “products other than the provisions of paragraph (a) of this article ” refers to the product name does not belong to the scope of the refined oil consumption tax items, But the appearance of the shape and taxable oil the same or similar, and the main raw materials can be used for the production and processing of taxable refined products. The products mentioned in the preceding paragraph do not include: (1) The Ministry of Environmental Protection issues the formula-listed products and taxpayers in the “Inventory of Existing Chemical Substances in China” and obtains the "New Chemical Materials Environmental Management