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最近,财政部和中国人民银行发出联合通知指出,国务院批准的《关于征收烧油特别税的试行规定》和财政部《关于征收烧油特别说若干问题的补充规定》中确定:供应烧用原油、重油的生产单位为烧油特别税的代收代交单位。现将代收代交税款单位向交纳烧油特别税的纳说义务人采用托收承付结算方式收取税款的有关事项通知如下:
Recently, the Ministry of Finance and the People’s Bank of China issued a joint circular stating that the Provisions on the Trial Implementation of Special Tariff for Oil burning approved by the State Council and the Supplementary Provisions of the Ministry of Finance on Certain Issues Concerning the Collection of Oil, in particular, were confirmed in the provision of burning crude oil , Heavy oil production unit for the collection of oil special tax collection agency. We hereby notify you of the relevant matters concerning the collection of tax by way of collection, collection and payment by the obligatory tax collection and payment agencies as follows: