The government's share of the special gasoline import tax in 1405 was zero.
According to the customs order:
The value added tax rate of the government's share in importing special gasoline (high octane) in 1405 is zero.
According to the Value Added Tax Law, five-ninths of the gasoline-related tax portion is allocated to the government and four-ninths to municipalities and rural districts.
By declaring a zero tariff for the government's share, special gasoline imports are exempt from paying this portion of the tax; But four-ninths of the municipalities and rural districts still have to be collected.
This circular does not mean a complete exemption of special gasoline imports from value added tax and includes only the government's contribution. You will smile.