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问题	变压器油为什么不征收消费税 -法律知识
释义	法律分析：企业生产变压器油，不需要缴纳消费税。法律依据：《关于绝缘油类产品不征收消费税问题的公告》（国家税务总局令2010年第12号）变压器油、导热类油等绝缘油类产品不属于《财政部国家税务总局关于提高成品油消费税税率的通知》（财税[2008]167号）规定的应征消费税的‘润滑油’，不征收消费税。
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