Is refined oil within the scope of consumption tax?

Belong to. The refined oil consumption tax is not a tax, but a refined oil consumption tax, which includes seven subheads: gasoline, diesel, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil. Suspension of aviation kerosene consumption tax.

Second, analysis

The consumption tax on refined oil refers to the consumption tax paid by consumers when they consume seven kinds of refined oil, such as gasoline, diesel oil, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil. In the consumption tax reform, the refined oil consumption tax will be levied on consumers at gas stations on a pilot basis, and this part of the consumption tax will be levied on individual residents, not enterprises.

3. What is the scope of the refined oil consumption tax?

1, gasoline. Refers to all kinds of light oils processed from crude oil or other raw materials with an octane number of not less than 66, which can be used as gasoline engine fuel;

2. Diesel oil. It refers to all kinds of light oil with pour point or pour point of -50 to 30 that can be used as diesel fuel and non-standard oil with diesel as the main component that can be used as diesel fuel after blending and refining;

3. naphtha. Also known as chemical light oil, it is light oil for chemical raw materials processed from crude oil or other raw materials;

4. Solvent oil. It is light oil processed from crude oil or other raw materials, which is used in the production of coatings, paints, edible oil, printing ink, leather, pesticides, rubber, cosmetics, mechanical cleaning and adhesive industries;

5. Aviation kerosene. Also known as jet fuel, it is a variety of light oil processed from crude oil or other raw materials and used as fuel for jet engines and jet propulsion systems.

6. Lubricating oil. It is a lubricating product for processing crude oil or other raw materials for internal combustion engines and mechanical processing;

7. Fuel oil. Also known as heavy oil and residual oil, it is made from crude oil or other raw materials and is mainly used as power generation fuel for industrial furnaces such as power plants, boilers, heating furnaces and metallurgy.