财政部为了更好地贯彻落实国务院批准的征收烧油特别税的报告和通知,对征收烧油特别税的若干具体问题,作补充规定如下: 一、烧油特别税的征税范围 1.一切单位用于各种锅炉以及工业窑和炉作燃料烧用的原油、重油,均属于烧油特别税征税范围,一律按照《关于征收烧油特别税的试行规定》(以下简称《试行规定》)征收烧油特别税。 Ministry of Finance In order to better implement the State Council approved the collection of oil special tax report and notification, the collection of special oil burning tax for a number of specific issues, as follows: First, the scope of taxation of special oil tax 1. All Unit for a variety of boilers and industrial kilns and furnace fuel burning with crude oil, heavy oil, are burning oil special tax levy range, all in accordance with the “Special Provisions on the collection of oil burning special tax” (hereinafter referred to as the “Provisions” Special tax on oil collection.