Refined oil invoice refers to the value-added tax invoice issued for the sale of diesel oil, motor gasoline, aviation kerosene, grease, naphtha, solvent oil, light fuel oil and other refined oil. The types of refined oil invoices include special VAT invoices, general VAT invoices, general VAT invoices (in volume) and electronic general VAT invoices. According to the regulations, all refined oil invoices must be issued by the refined oil invoice issuing module in the new VAT invoice management system. When issuing refined oil invoices, the following rules shall be observed:

1, correctly select the tax classification code of goods and services;

2. The "unit" column of the invoice should be "ton" or "liter", and the "quantity" column of the blue-ink invoice is required and not "0";

3. After issuing special invoices for refined oil products, in case of sales returns, incorrect invoicing and sales discounts, special invoices for refined oil products in scarlet letters shall be issued according to regulations.

The consumption tax on refined oil is paid in the production process, and there is no need to choose whether to pay consumption tax when issuing invoices in the wholesale and retail processes. The words "refined oil" are printed on the upper left corner of special invoices, general invoices and electronic general invoices for refined oil; Ordinary invoice (roll) does not have this requirement. Taxpayers can issue special VAT invoices, general VAT invoices, general VAT invoices (in volume) and electronic general VAT invoices. Taxpayers can consult the service provider about the specific upgrade. The seller needs to issue an information form and a red-ink invoice in the original module. Special invoices for refined oil products cannot be invalidated. Refined oil production or distribution enterprises can void ordinary invoices of refined oil value-added tax issued in the current month without copying them, but cannot void special invoices of value-added tax.

Measures for the Administration of Invoices of the People's Republic of China Article 3 The term "invoice" as mentioned in these Measures refers to the receipt and payment vouchers issued and collected in the course of buying and selling commodities, providing or receiving services and engaging in other business activities.

Twentieth units and individuals that sell goods, provide services and engage in other business operations receive money from foreign businesses, and the payee shall issue invoices to the payer. When taxpayers are engaged in business activities, they should issue invoices to the other party when confirming their business income.