Under any of the following circumstances, it is allowed to deduct oil for personal use from the sales of refined oil in the current month, which shall be determined by the competent tax authorities.
No matter how the gas station collects oil sales, it should levy value-added tax. Gas stations sell refined oil by collecting fuel coupons and fuel cards, and may not issue special VAT invoices to users.
Taxpayers who sell fuel cards and fuel coupons to sell refined oil shall make relevant financial treatment according to the accounts received in advance when selling fuel cards and fuel coupons, and no value-added tax shall be levied. ?
When refueling cards and vouchers, relevant accounting treatment shall be carried out in advance, and no value-added tax shall be levied.
Pre-sale units will issue ordinary invoices when selling fuel cards or coupons. If the oil purchasing unit requires to issue a special VAT invoice,
After refueling with a fuel card or fuel voucher, the user will issue a special VAT invoice to the oil purchasing unit according to the return record of the fuel card or fuel voucher. Therefore, the above-mentioned individuals can apply for issuing special VAT invoices according to the return records of the fuel card.