Calculation of taxable sales at gas stations

1.
Taxable sales of gas stations

Includes taxable sales of refined oil products and sales of other taxable goods and services for the month
.
The formula for calculating the taxable sales of refined oil is:

Taxable sales of refined oil = (Total refined oil sales quantity in the month - Allowable deduction of refined oil quantity) * Unit price of oil products

2.
The number of sales allowed to be deducted

If the gas station fills refined oil through the fuel dispenser, it is allowed to deduct it from the sales quantity of refined oil in the month:

1.
Self-use oil
for gas stations' own vehicles determined by the competent tax authority.

2.
For purchased out-of-town, use the oil inventory of the gas station to put the substitute oil
storage.
When the gas station has oil storage business, it shall report to the competent tax authority for the record
with the entrusted storage agreement and a copy of the oil purchase invoice of the entrusting party.

3.
The gas station itself pours the oil
warehouse.
When a gas station has a refined oil dumping business, it must report to the competent tax authority in advance, and the competent tax authority will send a special person to conduct on-site audit and monitoring
.

4.
Gas station testing oil (return tank oil).

The above allowable deduction of the quantity of refined oil shall be declared
to the competent tax authority at the end of the month according to the quantity counted in the "Summary Table of Monthly Oil Sales of Gas Stations".