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Record · chinatax ACC. 900066828
苏国税发〔2006〕108号

Reply of the State Administration of Taxation on the Collection of Consumption Tax on the Purchase of Alcohol for the Production and Sale of Anhydrous Ethanol

国家税务总局关于购进乙醇生产销售无水乙醇征收消费税问题的批复

Issuer
—
Date
2006-10-09
Instrument
reply
Cited by
0
This document confirms that anhydrous ethanol produced from purchased alcohol through distillation and dehydration falls within the scope of consumption tax on alcohol and is subject to taxation. It has been fully annulled and invalidated as per Announcement No. 34 of 2016.
Full text · 原文 261 字
全文废止失效。参见：《国家税务总局关于公布全文失效废止和部分条款废止的税收规范性文件目录的公告》国家税务总局公告2016年第34号<br> 江苏省国家税务局：<br> 你局《关于生产销售无水乙醇是否征收消费税的请示》（苏国税发〔2006〕108号）收悉，批复如下：<br> 根据《国家税务总局关于印发〈消费税征收范围注释〉的通知》（国税发〔1993〕153号）（以下简称注释），酒精的征收范围包括用蒸馏法和合成法生产的各种工业酒精、医药酒精、食用酒精。对于以外购酒精为原料、经蒸馏脱水处理后生产的无水乙醇，属于本税目征收范围，应按规定征收消费税。