财政部 税务总局关于延长对废矿物油再生油品免征消费税政策实施期限的通知财税〔2018〕144号
成文日期：2018-12-07
字体：【大】【中】【小】
分享到：
各省、自治区、直辖市、计划单列市财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局：
为进一步促进资源综合利用和环境保护，经国务院批准，《财政部 国家税务总局关于对废矿物油再生油品免征消费税的通知》（财税〔2013〕105号）实施期限延长5年，自2018年11月1日至2023年10月31日止。自2018年11月1日至本通知下发前，纳税人已经缴纳的消费税，符合本通知免税规定的予以退还。
财政部 税务总局
2018年12月7日
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