wholesale Biodiesel Production Line Juridical argument
Consumption tax has adjust product structure, guide consumption behavior, promote the function such as energy-saving environmental protection. The biology heavy oil of level of state of derv of simple to the short of that produces for raw material with ground channel oil live thing imposes consumption tax, accord with a country the legislative purpose of active taxation policy and consumption tax.
Details of a case
Yue amounts to a company to fasten a new energy resources to produce a business, scope of operations includes live thing derv, deputy produce fuel oil (glycerine) , vitriolic natrium (anhydrous) make, blame edible is deserted of grease reclaim, biology derv, deputy produce fuel oil (glycerine) , vitriolic natrium (anhydrous) , balata, plastic, plastic products, industrial chemicals (taste except danger) sale. On September 3, 2014, bureau of customs officer of tax of Changzhou city state undertakes to this company duty Wu is checked and made the spot note. Mixed on September 28, 2014 on October 8, bureau of customs officer of tax of Changzhou city state parts to be mixed to Li Ling of this company treasurer purchased department manager Xu Meifang to undertake enquire and makinged an inquiry to note. Classics investigation, bureau of customs officer of tax of Changzhou city state amounts to a company to send advice note of duty Wu item to Yue, yue amounted to a company to offer opinion of written state argue one’s case. On August 7, 2015, cognizance Yue of bureau of customs officer of tax of Changzhou city state amounts to a company to came to produced.426 of sale biology heavy oil in December 2013 in January 2011 ton, did not make consumption tax answer duty product declares pay taxes, make duty Wu handle a decision, ask this company presses.91 of consumption tax of filling capture of tax rate of fuel oily consumption tax yuan. Yue amounts to a company to refuse to obey, mention this case lawsuit.
Judgment
Jiangsu saves cognizance of classics of court of people of division of Changzhou city new north to think, finished product oil is consumption tax should duty commodity, when the sale ought to pay consumption tax. Wealth tax [2008]167 date ” total bureau of Wu of tax of state of Ministry of finance about increasing the announcement of tax rate of finished product oily consumption tax ” finished product oil medium fuel oil limits for: “ fuel oil also weighs heavy oil, residuum, it is to use crude oil or production of treatment of other raw material, basically use as the power plant generates electricity, boiler uses metallurgy and fuel of fuel, heating furnace fuel, other industry furnace. ” Yue amounts to a company to sell experience case oil to taste external with the name of biology heavy oil, bureau of customs officer of tax of Changzhou city state is calculated by fuel oily tax rate capture consumes imposition and should not have undeserved. Satisfy a court decision: Reject Yue to amount to the litigant request of the company. #p#·ÖÒ³±êÌâ#e#
Yue amounts to a company to refuse to obey first instance court decision, mention appeal. City of Jiangsu province Changzhou thinks after cognizance of intermediate people court, the of all kinds oil that Yue amounts to a company to think its use ground channel oil to produce savors the position that all does not collect limits in consumption tax, do not have at the law according to. Satisfy a court decision: Reject appeal, maintain original judgement.
Review analyse
The controversy focus of this case is, the heavy oil of experience case biology that bureau of customs officer of tax of Changzhou city state amounts to a company to sell to Yue imposes consumption tax by the tax rate of fuel oil, whether to have corresponding legal basis.
1. decides consumption tax is specific the main body having right of levy limits
Consumption tax is to be on the foundation that imposes value added tax generally to goods, choose a categories of taxes that a few consumable collects again, it is had adjust product structure, guide consumption behavior, promote the function such as energy-saving environmental protection. ” consumption tax of People’s Republic of China is temporary byelaw ” undertook formulary to the tax items of consumption tax, tax rate, the tax items of consumption tax divides kinds big in all, finished product oil level is listed among them. ” consumption tax of People’s Republic of China is temporary byelaw carries out detailed rules ” (the following abbreviation ” executive detailed rules ” ) the 3rd regulation: “ byelaw place is added " tariff schedule of consumption tax tax items " in be listed should the limits of specific levy taxes of duty consumable, by Wu of tax of the Ministry of finance, state total bureau is decided. ” because this, total bureau of Wu of tax of the Ministry of finance, state is oil of affirmatory finished product the main body having right of limits of specific levy taxes.
The biology heavy oil that 2. produces to be raw material with ground channel oil collects the legal basis of consumption tax
On one hand, the wealth tax that implements since January 1, 2009 [2008]167 date ” total bureau of Wu of tax of state of Ministry of finance about increasing the announcement of tax rate of finished product oily consumption tax ” finished product oil medium fuel oil limits for: “ fuel oil also weighs heavy oil, residuum, it is to use crude oil or production of treatment of other raw material, basically use as the power plant generates electricity, boiler uses metallurgy and fuel of fuel, heating furnace fuel, other industry furnace. Oil of ” experience case is tasted accord with afore-mentioned announcements of main to fuel oil use limit, and produce the raw material of fuel oil, do not be confined to crude oil, still include ground channel oil inside other raw material. On the other hand, wealth tax [2010]118 date ” total bureau of Wu of tax of state of Ministry of finance moves vegetable oil to produce derv of simple live thing to dismiss the announcement that imposes consumption tax about what discard to using ” use the diesel oil of deserted simple live thing that uses vegetable oil to produce clearly to avoid the requirement that imposes consumption tax to must want to accord with, it is the deserted animal oil in producer goods and place of plant oily dosage hold proportion not under 70% ; The derv of 2 simple live thing that are production accord with a country ” diesel engine fuel is harmonic with biology derv (BD100) ” standard. This announcement emphasizes, to according with biology derv of the regulation, the biology derv that perhaps shuts production with attune of constituent of derv, derv imposes consumption tax according to the chapter. This announcement also is carried out since January 1, 2009. Accordingly, the of all kinds oil that Yue amounts to a company to think its use ground channel oil to produce savors the position that all does not collect limits in consumption tax, do not have at the law according to. The biology heavy oil of level of state of derv of simple to the short of that produces for raw material with ground channel oil live thing imposes consumption tax, accord with a country the legislative purpose of active taxation policy and consumption tax. #p#·ÖÒ³±êÌâ#e#
3. taxpayer enjoys the order that reduces duty, duty-free treatment
” executive detailed rules ” thirtieth sets 2 times: “ taxpayer enjoys those who decrease duty, duty-free treatment, decreasing duty, duty-free during ought to declare according to formulary conduction pay taxes. ” sets the 43rd times: “ law, administrative regulations sets or classics legal examines and approve mechanism approval to decrease duty, duty-free taxpayer, ought to hold relevant document to be dealt with to director tax authority decrease duty, duty-free formalities. ” Yue amounts to a company to think heavy oil of experience case biology is accorded with avoid the requirement that imposes consumption tax, but its did not hold relevant document to deal with duty-free formalities to director tax authority, do not accord with enjoy the order that reduces duty, duty-free treatment.
This record record date: (2015) the word at the beginning of new travel the 207th, (2017) revive 04 eventually 6
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