对以回收的废矿物油为原料生产的润滑油基础油、汽油、柴油等工业油料免征消费税政策

Tax Incentives for Manufacturing Industry - The article discusses tax incentives aimed at supporting the development of the manufacturing industry, specifically the exemption of consumption tax for industrial oils produced from recycled waste mineral oil [2][3]. - The exemption applies to lubricating base oils, gasoline, diesel, and other industrial oils produced from recycled waste mineral oil [3]. Eligibility and Conditions - Eligible taxpayers must hold a "Hazardous Waste (Comprehensive) Business License" issued by the ecological environment department, which must include the term "utilization" or "comprehensive operation" [5][6]. - The recycled waste mineral oil must constitute at least 90% of the raw materials, and the final product must include lubricating base oil, with a minimum yield of 0.65 tons of lubricating base oil per ton of waste mineral oil [6][7]. - Taxpayers must separately account for products made from recycled waste mineral oil and those made from other raw materials [7]. Duration of the Policy - The consumption tax exemption is effective from November 1, 2013, to December 31, 2027 [4]. Compliance and Reporting - Taxpayers must submit proof of compliance with pollutant discharge standards and documentation of the waste mineral oil's characteristics when applying for the tax exemption [9][10]. - The exemption can be processed through online and offline tax service platforms [10]. Policy Reference - The policy is based on the announcement by the Ministry of Finance and the State Taxation Administration regarding the continued exemption of consumption tax for recycled waste mineral oil products [11].