What is the content of the consumption tax exemption policy for pure biodiesel produced from waste animal oil and vegetable oil？

　　Subject of enjoyment: qualified consumption tax payers.

　　Preferential content: From January 1, 2009, pure biodiesel that meets the following conditions will be exempted from consumption tax:

　　1. The proportion of waste animal oil and vegetable oil in production raw materials is not less than 70%.

　　2. The pure biodiesel produced conforms to the national standard of Blending Biodiesel with Diesel Fuel (BD100).

　　Policy basis: Notice of State Taxation Administration of The People’s Republic of China, Ministry of Finance on Exempting Consumption Tax on Producing Pure Biodiesel from Waste Animal and Vegetable Oils (Caishui [2010] No.118).