Notice of the Ministry of Finance on Import Duty on Oil Product

财政部关于成品油进口税收问题的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Guan Shui [2008] No.35

Promulgating Date: 04/08/2008

Effective Date: 04/08/2008

Revision History: This document has been declared repealed pursuant to the Decision of the Ministry of Finance on Announcing the Catalog of Regulations and Normative Documents on Finance to be Repealed or Ineffective (Batch Ⅺ) promulgated on February 21, 2011.

颁布机关: 财政部

文      号: 财关税[2008]35号

颁布时间: 04/08/2008

实施时间: 04/08/2008

修订记录: 根据2011年2月21日发布的《财政部关于公布废止和失效的财政规章和规范性文件目录（第十一批）的决定》，此文件被宣布废止。

General Administration of the Custom:

   海关总署：

Upon the Approval of the State Council, from April 1, 2008 to June 30, 2008, the policy of “advance collection, subsequent drawback” for value-added tax shall be implemented to the import link on 5 hundred thousand tons gasoline and 1 million tons diesel oil imported by the China National Petroleum Corporation and 5 hundred thousand tons gasoline and 1.5 million tons diesel oil imported by the China Petrochemical Corporation. Please refer to the Annex for the specific name list of import enterprises.

    经国务院批准,自2008年4月1日至2008年6月30日,对中国石油天然气集团公司进口的50万吨汽油、100万吨柴油和中国石油化工集团公司进口的50万吨汽油、150万吨柴油实行进口环节增值税先征后返。具体进口企业名单见附件。

Annex: Specific Name List of Import Enterprises

    附件:具体进口企业名单

Ministry of Finance

April 8, 2008

    财政部

    二○○八年四月八日

Annex:

Specific Name List of Import Enterprises

China National Petroleum Corporation:

China National Petroleum Corporation East-China Distribution Branch

China National Petroleum Corporation South-China Distribution Branch

China National Petroleum Corporation Northeast Distribution Branch

China National Petroleum Corporation:

China National Petroleum Corporation East-China Branch

China National Petroleum Corporation South-China Branch

China National Petroleum Corporation North-China Branch

    附件:

具体进口企业名单

    中国石油天然气集团公司:

    中国石油天然气股份有限公司华东销售分公司

    中国石油天然气股份有限公司华南销售分公司

    中国石油天然气股份有限公司东北销售分公司

    中国石油化工集团公司:

   中国石化销售有限公司华东分公司 

   中国石化销售有限公司华南分公司 

   中国石化销售有限公司华北分公司