Industrial oil produced from waste mineral oil is duty-free.

Industrial oil produced from waste mineral oil is duty-free.

In order to promote the comprehensive utilization of resources and environmental protection, with the approval of the State Council, the industrial oils such as lube base oil, gasoline and diesel oil produced from recycled waste mineral oil are exempted from consumption tax from 20 1 1 in October to 3 1 in October.

(1) Waste mineral oil refers to the waste lubricating oil that is replaced by mechanical equipment and transportation equipment such as automobiles and ships in the field of industrial production after losing or reducing their efficacy.

(2) Lubricant base oil, gasoline, diesel oil and other industrial oils produced by taxpayers using waste mineral oil are exempt from consumption tax, and meet the following conditions:

1. Taxpayers must obtain a hazardous waste (comprehensive) business license issued by the environmental protection department at or above the provincial level, and the approved production and business scope on the certificate should include? Use? Or? Integrated management? Words. What is the production and business scope? Integrated management? At the same time, the taxpayer should also provide a certificate issued by the environmental protection department that issued the Hazardous Waste (Comprehensive) Business License, proving that its production and business scope includes? Use? Materials.

When applying for exemption from consumption tax for the record, taxpayers should also submit the pollutant discharge standards determined by the environmental protection department of the pollutant discharge place and the certification materials issued by the environmental protection department of the pollutant discharge place that the taxpayer's pollutant discharge in the first six months meets the above standards.

The waste mineral oil recovered by taxpayers should have a joint list of hazardous wastes that can show its name, characteristics, quantity and receiving date.

2. The weight of waste mineral oil in raw materials must account for more than 90%. The finished product must contain lubricating base oil, and the lubricating base oil produced from each ton of waste mineral oil should be no less than 0.65 ton.

3. Products produced from waste mineral oil and products produced from other raw materials shall be accounted for separately.

(3) When qualified taxpayers sell duty-free oil products, they should indicate the product name on the special VAT invoice and add a note after the product name? (Waste mineral oil)?

(4) Taxpayers who meet the requirements of these Regulations continuously process and produce lubricating oil from lubricating oil base oil produced by waste mineral oil, or taxpayers purchase lubricating oil base oil produced by waste mineral oil to process and produce lubricating oil. When declaring lubricant consumption tax, the consumption tax shall be calculated and paid according to the balance of the quantity of lubricant sold in the current period minus the quantity of lubricant base oil that meets the requirements.

(5) A taxpayer who fails to meet the corresponding pollutant discharge standards or whose hazardous waste (comprehensive) business license has been cancelled shall be disqualified from enjoying the consumption tax exemption policy stipulated in this Notice from the date of illegal discharge or cancellation of the hazardous waste (comprehensive) business license, and shall not apply again within three years. Taxpayers who have applied for or are applying for tax exemption since the date of illegal discharge shall be recovered.

(six) tax authorities at all levels should take strict measures to strengthen the dynamic supervision of taxpayers who enjoy the tax-free consumption tax policy stipulated in this notice. If it is verified that a taxpayer cheats to enjoy the consumption tax exemption policy stipulated in this notice, the tax authorities shall recover the tax exemption cheated before, and cancel the taxpayer's qualification to enjoy the consumption tax exemption policy stipulated in this notice from the year when the above-mentioned illegal acts occur, and the taxpayer shall not apply again within three years.

The date of illegal discharge refers to the date when the taxpayer fails to meet the pollutant discharge standards that should be implemented and is verified by the environmental protection department of the pollutant discharge place.

(7) The consumption tax paid by taxpayers from 20 13 1 1 before the promulgation of this policy shall be refunded if it complies with the tax exemption provisions of this policy.

See: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exemption from Consumption Tax on Regenerated Waste Mineral Oil (Cai Shui [2013]105).

In order to further promote the comprehensive utilization of resources and environmental protection, with the approval of the State Council, the implementation period of the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, on Exemption from Consumption Tax on Renewable Oil from Waste Mineral Oil (Cai Shui [2013]105) was extended for five years, from 20181to 201. 20 1 8110/01before the issuance of this notice, if the consumption tax paid by taxpayers meets the tax exemption provisions of this notice, it will be refunded.

For details, please refer to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of the Consumption Tax Exemption Policy for Waste Mineral Oil Regenerated Oil (Cai Shui [2018]144).