Whether the purchased lubricating oil is subject to excise tax after simple packaging

Industry Trends

According to the state administration of taxation on oil consumption tax levy notice on the management of “(the state administration of taxation announced in 2018, no. 1) regulation:” second, outsourcing, import processing and recovery of gasoline, diesel oil, naphtha, fuel oil, lubricating oil used in continuous production of taxable products, should by the VAT invoice…