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]