Find a tax administrator, change you into a refined oil customer, and then upgrade and open the refined oil module in the billing system.
All refined oil invoices must be issued through the refined oil invoice issuing module in the new VAT invoice management system.
(1) VAT invoices issued for the sale of refined oil are refined oil invoices.
(two) the refined oil invoice issuing module is opened by the competent tax authorities. Refined oil production and distribution enterprises use the corresponding refined oil invoice issuing module respectively.
(3) Taxpayers shall issue invoices for refined oil in accordance with the following provisions:
1. Choose the tax classification and coding of goods and services correctly.
2. The "Unit" column of the invoice should be "ton" or "liter", and the "quantity" column of the blue-ink invoice is required, not "0". The consumption tax on refined oil is levied according to the quantity. In order to calculate the consumption tax corresponding to the quantity of refined oil specified in the refined oil invoice, the column of "quantity" in the refined oil invoice is unified as "ton" or "liter". When issuing invoices for refined oil sold by other units of measurement, it shall be converted into "tons" or "liters" according to the prescribed conversion rate.
3. After issuing special invoices for refined oil products, sales returns, invoicing errors and sales discounts occur, and special invoices for refined oil products in red letters shall be issued according to regulations.
If the sales quantity is involved due to reasons such as return sales and incorrect invoicing, the corresponding quantity should be filled in the red-letter information table for issuing special VAT invoices, and the sales discount should not be filled in.
The total amount of a certain type of oil products issued by the wholesale of refined oil products, gas stations and other circulation enterprises shall not be greater than the total amount of the same type of oil products specified in the special invoice for refined oil products and the special payment book for customs import consumption tax.