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VI. This notice shall be implemented as of May 20 18 1 day. If the relevant provisions are inconsistent with the value-added tax rate, deduction rate and export tax rebate rate stipulated in this notice, this notice shall prevail. "
2. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Policies of Degenerate VAT Rate (Cai Shui [20 1 7] No.37), "1. Degenerate the VAT rate structure, and cancel the VAT rate of 13% from July 20 17. Taxpayers sell or import agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications, and the tax rate is1 Please refer to Annex 1 of this notice for the specific scope of the above goods.
This announcement shall be implemented as of July, 2065438 1 day. "
Annex 1 Article 2 of the document clearly states that the specific tax scope of fuel gas, liquefied petroleum gas, natural gas and biogas shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on the Tax Scope of Some Goods of Value-added Tax (Guo Shui Fa [1993] 15 1No.) and the existing relevant regulations. ......
Three. According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on the Tax Scope of Some Goods of Value-added Tax (Guo Shui Fa [1993] 15 1No.), "VI. Gas.
Coal gas refers to the gas products obtained by dry distillation or gasification of coal, coke, semi-coke and heavy oil.
The range of gases includes:
(1) Coke oven gas: refers to the gas produced by dry distillation of coal in the coke oven.
(2) Producer gas: refers to the gas, mixed gas, water gas, single water gas and double water gas produced by gasifying coal, coke and semi-coke with air (or oxygen) and a small amount of steam in a gas producer.
(3) Liquefied gas: refers to the gas compressed into liquid.
Seven, liquefied petroleum gas
Liquefied petroleum gas (LPG) refers to the liquid compressed from low molecular weight hydrocarbon refinery gas produced during petroleum processing. The main components are propane, butane, butene and so on.
Eight, natural gas
Natural gas is a hydrocarbon combustible gas contained in the stratum. It mainly contains low molecular alkanes such as methane and ethane and heavy gaseous hydrocarbons such as propane, butane and pentane.
Natural gas includes gas field natural gas, oil field natural gas, coal mine natural gas and other natural gas.
Nine, biogas
Biogas, the main component of which is methane, is formed by natural decomposition of plant residues under the condition of air isolation. Biogas is mainly used as fuel.
The scope of goods includes: natural biogas and artificially produced biogas. "