国家经济贸易委员会办公厅、海关总署办公厅关于外商投资企业、特区内资企业购买国内油品使用购油凭证有关问题的通知 Circular of the General Office of the Sate Economic and Trade Commission and the General Office of the General Administration of Customs on Issues Concerning Domestic Oil Products Purchasing with Purchasing Vouchers by Enterprises with Foreign Investment and Domestic Invested Enterprises in Special Economic Zones
颁布日期：19981218 实施日期：19981218 颁布单位：国家经济贸易委员会办公厅、 海关总署办公厅
GuoJingMaoTingMaoYi  No.346
December 18, 1998
The economic and trade commissions (economic commissions, economic planning commissions, and economic development bureaus) of Shanghai, Jiangsu Province, Zhejiang province, Ningbo, Fujian Province, Xia'men, Guangdong province, Shenzhen, Hainan province, and Guangdong Customs and all customs directly under the General Administration of Customs, and SINOPEC:
In the spirit of the Circular on Relevant Issues Concerning the Domestic Oil Products Supply after the Import Suspension of Diesel Oil and Gasoline (GuoJingMaoMaoYi  No. 653, hereinafter referred to as the Circular) jointly issued by the State Economic and Trade Commission, the General Administration of Customs and the State Administration of Taxation, and in order to ensure the supply of oil products to enterprises with foreign investment and domestic invested enterprises in special economic zones, relevant issues concerning the use of the purchasing voucher are notified as follows:
I. The oil purchasing voucher is issued by the economic and trade commission (economic commission, economic planning commission, economic development bureau) of each province and municipality. Please refer to Attachment I for the format.
II. Enterprises are re-categorized as follows in Note 2 of Attachment I (the oil purchasing voucher format): A for enterprises with foreign investment, B for domestic invested enterprises in special economic zones, and C for import enterprises with foreign invested equipments. The preferential treatments are re-categorized as follows in Note 3: A for tariff and value-added tax exemption, B for tariff and value-added tax to be reimbursed after collection, and C for no exemption treatment.
III. The format of the Oil Purchasing Voucher shall bear the stamp of the State Economic and Trade Commission. Please refer to Attachment II for the format of the stamp. For the code in the oil purchasing voucher, please refer to Attachment III.
All authorized agencies shall strictly observe all the stipulations provided in the Circular, and strengthen the administration of the oil purchasing voucher and the stamp accordingly.
I. The format of the oil purchasing voucher for enterprises with foreign investment and domestic invested enterprises in special economic zones (omitted)
II. The format of the stamp (omitted)
III. The instruction on the code in the oil purchasing voucher(omitted)