1, oil storage. If it is purchased by other units and stored in a gas station oil depot, the storage agreement shall be reported to the tax authorities for the record.
2. Oil for personal use. Self-use oil of self-owned vehicles in gas stations can be deducted from the sales volume of refined oil in the current month, and self-owned vehicles need to be reported to the competent tax authorities for confirmation.
3. The gas station pours oil by itself.
4. Return the oil in the tank. Oil testing at gas stations.