欢迎扫描下方二维码关注： 品油生产经营企业的,可由征收机关指定集 团公司或其他公司实行汇总缴纳。 @浙江税务 《 征收标准 >>> 油价调控风险准备金征收标准 接照成品油价格表调会频确定 汽油,柴油销售数量: 是指缴纳义务人于相邻两个调价窗口 期之间实际销售数量。 - 汽、柴油实际销售数量按照以下规定 ▌直接生产销售汽、柴油的(不包括销售未 经生产加工的外购汽、柴油),其销售数 量以发票开具日期及数量为准。如无法提 供发票的,以无法确定销售日期的全月销 售量和窗口期占全月时间比合理确定。 2 进口汽、柴油的,其销售数量以报关日期 及报关数量为准。 图 委托加工汽、柴油的,其销售数量按已委 托加工合同签署日期及交货凭证确认。如 没有交货凭证的，以月度总交货量和窗口 期占全月时间比合理确定。 ■ 来料加工贸易以及直接用于一般贸易出口 的汽、柴油,不纳入油价调控风险准备金 征收范围。 注意: 成品油价格未调金额由国家发展改革 委、财政部根据国际原油价格变动情况,按 照现行成品油价格形成机制计算核定,于每 季度前10个工作日内,将上季度每次调价窗 口期的征收标准,书面告知征收机关。 @浙江雅多 《 给年于同 1.办税 ...

Basic Situation - The oil price adjustment risk reserve fund is defined as the fund that domestic oil production, processing, and import enterprises must pay when international crude oil prices fall below the national retail price lower limit for gasoline and diesel [1] Historical Development - In January 2016, the National Development and Reform Commission issued a notice to clarify the collection of the oil price adjustment risk reserve fund to mitigate the impact of fluctuating international oil prices on the domestic market [2] - In December 2016, the Ministry of Finance and the National Development and Reform Commission issued a management method for the collection of the oil price adjustment risk reserve fund, detailing collection, budgeting, usage, and supervision [2] - As of January 1, 2019, the collection of the oil price adjustment risk reserve fund was transferred to the tax authorities [3] Policy Basis - The collection of the oil price adjustment risk reserve fund is based on several official documents, including notices from the National Development and Reform Commission and the Ministry of Finance [4] Collection Objects - The entities responsible for paying the oil price adjustment risk reserve fund include domestic oil production, processing, and import enterprises. If there are multiple entities, a group company may be designated for consolidated payment [6] Billing Method - The oil price adjustment risk reserve fund is paid based on the sales quantity of gasoline and diesel and the specified collection standards [8] Sales Quantity Calculation - The actual sales quantity for gasoline and diesel is determined based on invoice dates and quantities, customs declaration dates for imports, and delivery documents for commissioned processing [10][11][12] Collection Standards - The collection standard for the oil price adjustment risk reserve fund is determined based on the unadjusted price of refined oil, which is calculated quarterly by the National Development and Reform Commission and the Ministry of Finance [13] - Obligated entities can choose to pay the fund quarterly or annually, with specific payment methods requiring approval from the tax authorities [14] Budget Management - The oil price adjustment risk reserve fund is fully paid into the central treasury and included in the general public budget management as "other special income" [16]