Circular on Extending the Implementation of the Consumption Tax Exemption Policy for Oil Products Refined from Waste Mineral Oil

Circular on Extending the Implementation of the Consumption Tax Exemption Policy for Oil Products Refined from Waste Mineral Oil
Circular on Extending the Implementation of the Consumption Tax Exemption Policy for Oil Products Refined from Waste Mineral Oil

Cai Shui [2018] No.144

December 7, 2018

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the local offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and the Finance Bureau of Xinjiang Production and Construction Corps,

In order to further promote the comprehensive utilization of resources and environmental protection, upon approval of the State Council, the implementation period of the Circular of the Ministry of Finance and the State Administration of Taxation on Exempting Consumption Tax on Oil Products Refined from Waste Mineral Oil (Cai Shui [2013] No.105) will be extended for five years from November 1, 2018 to October 31, 2023.
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