油价“稳压器”｜什么是油价调控风险准备金？

Group 1 - The article discusses the collection standards for the oil price adjustment risk reserve, which are determined based on the refined oil price table and adjusted periodically [3] - The sales quantity of gasoline and diesel is defined as the actual sales quantity between two adjacent price adjustment windows, with specific rules for direct production, imports, and commissioned processing [3] - The article specifies that the amount not adjusted in refined oil prices is calculated by the National Development and Reform Commission and the Ministry of Finance based on international crude oil price fluctuations, and the collection standards are communicated quarterly [3] Group 2 - Taxpayers can choose to pay the oil price adjustment risk reserve quarterly or annually, with the chosen method requiring approval from the tax authority and cannot be changed arbitrarily [3] - Taxpayers must fill out the "Oil Price Adjustment Risk Reserve Declaration Form" at the tax service hall or through the national unified electronic tax bureau for payment declaration [3]