According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), China Petroleum Refueling Company belongs to the general VAT taxpayer, and the applicable tax rate is 13%. In addition to value-added tax, oil companies also need to pay urban construction tax, education surcharge, local education surcharge, stamp duty, urban land use tax, property tax, travel tax, corporate income tax and personal income tax. These taxes and fees are stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).