Gas stations engaged in the sale of refined oil shall be taxed as general VAT taxpayers, regardless of whether their annual taxable sales exceed 1.8 million yuan. If a gas station refills refined oil through a gas station under the following circumstances, it is allowed to be deducted from the sales volume of refined oil in the current month: 1. Oil for self-use vehicles of the gas station as determined by the competent tax authority. 2. The oil purchased by an external unit is stored in the oil storage of the gas station (the storage agreement shall be reported to the tax authority for record). 3. The gas station itself pours oil into the tank. 4. Gas stations test oil. Regardless of the settlement method used by gas stations (such as cash, check, money order, fuel voucher, fuel card, etc.) to collect fuel sales, value-added tax should be levied. Gas stations selling refined oil must accurately calculate taxable sales according to different types of oil. Gas stations sell refined oil by collecting fuel vouchers and fuel cards, and are not allowed to issue special value-added tax invoices to users. Taxpayers who sell fuel cards and fuel vouchers to sell refined oil will handle the relevant financial treatment as advance receipts when selling fuel cards and fuel vouchers, and no value-added tax will be levied. For non-independently accounted gas stations established in a unified way to distribute refined oil, if they are in the same county or city, the head office shall pay VAT on a consolidated basis; if they operate across counties or cities in the same province, whether they shall pay VAT on a consolidated basis shall be determined by the provincial tax authorities; For cross-provincial operations, whether to make collective payments shall be determined by the State Administration of Taxation. No value-added tax will be levied on refined oil sales units that have unified accounting and have approved the centralized payment of value-added tax by the tax authorities when they allocate refined oil across counties and cities.