对用外购或委托加工收回的已税汽油生产的乙醇汽油免征消费税政策

Core Viewpoint - The article discusses tax incentives provided by the Chinese government to support the development of the manufacturing industry, specifically focusing on the exemption of consumption tax for ethanol gasoline produced from already taxed gasoline [1][2]. Tax Incentives for Manufacturing - The tax exemption applies to ethanol gasoline produced from already taxed gasoline that is either purchased or processed through outsourcing [1][4]. - This policy has been in effect since January 1, 2009, allowing eligible taxpayers to benefit continuously [3]. - Eligible taxpayers must meet specific conditions related to the source of the gasoline used for ethanol production [4]. Application Process - Taxpayers are required to declare their eligibility based on the timing of their consumption tax obligations and must submit their claims during the corresponding tax period [5]. - The application for the tax exemption can be processed through various channels, including the electronic tax bureau and tax service halls, both online and offline [6]. Policy Reference - The tax incentive is based on the notification issued by the Ministry of Finance and the State Administration of Taxation regarding the adjustment of consumption tax rates on refined oil products [6].