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]

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]