Group 1 - Leaded gasoline is defined as gasoline with a lead content exceeding 0.013 grams per liter, and it is subject to a consumption tax rate of 1.52 yuan per liter [2] - Diesel is defined as light oils processed from crude oil or other raw materials, with a consumption tax rate of 1.20 yuan per liter [2] - Naphtha, also known as chemical light oil, is subject to a consumption tax rate of 1.52 yuan per liter, covering various light oils excluding gasoline, diesel, and aviation kerosene [2] - Solvent oil is used in various industries and is taxed at a rate of 1.52 yuan per liter [3] - Aviation kerosene, used for jet engines, has a consumption tax rate of 1.20 yuan per liter, which is currently deferred [2] Group 2 - Lubricating oil, produced from crude oil or other raw materials, is subject to a consumption tax rate of 1.52 yuan per liter [3] - Fuel oil, also known as heavy oil, is taxed at a rate of 1.20 yuan per liter and is primarily used for power generation and industrial heating [3] - All finished oil sales are subject to a 13% value-added tax rate [3] - Since March 1, 2018, all finished oil invoices must be issued through a new tax invoice management system, with specific requirements for invoice details [3]

Group 1 - The article discusses the tax policies related to export goods and services, specifically focusing on the exemption and refund of value-added tax (VAT) for enterprises involved in foreign aid and other export activities [14][17]. - It outlines the applicable subjects for the VAT refund (exemption) policy, which includes enterprises exporting goods for foreign aid and those that have completed necessary registrations [18]. - The article emphasizes that enterprises must provide standard documentation for VAT export refund applications without needing additional special materials for goods exported for foreign aid [19]. Group 2 - The article provides a summary of the core points regarding the VAT refund (exemption) policy for export goods, including the conditions under which these policies apply [14][18]. - It highlights the importance of proper registration and compliance with tax information requirements for entities seeking to benefit from these tax policies [18]. - The article references specific regulatory documents that govern the VAT and consumption tax policies related to export goods and services [20].