Five new thinking to guide the development of paint enterprises

China Paint Network
News: The Ministry of Finance and the State Administration of Taxation jointly issued the Notice on the Collection of Consumption Tax on Batteries,
Paints
, which is called to promote energy conservation and environmental protection, and with the approval of the State Council, a consumption tax on batteries and coatings has been levied since February 1, 2015. "Notice" provides that batteries, coatings included in the scope of consumption tax collection, in the production, commissioned processing and import links, the applicable tax rate is 4%. In addition, the consumption tax is waived on coatings containing less than 420 g/L (including) volatile organic compounds (VOCs) during construction.
to this policy adjustment, many
paint companies
are expected to react strongly, focusing on how to deal with the cost changes brought about by tax policy adjustments.
China's reform has entered a critical stage of hard work, and as a new round of tax reform "front-rower" of the new consumption tax, no doubt tells us that paint enterprises have inevitably moved towards a new development environment.
, the consumption tax has always been a small role compared to other taxes, and its share of tax revenue has continued to decline. It was not until the late 1970s, when environmental and ecological protection awareness began to prevail in western countries, that people discovered the unique role of consumption tax, and the scope of consumption tax collection in western countries showed a trend of gradual expansion.
the introduction of China's paint consumption tax policy, reflecting a similar national industrial policy and macroeconomic orientation.
Consumption tax in the choice of tax object is mainly based on two spirits: First, "prohibited levy", such as oil paint and other environmental impact (e.g. pollution), or backward technology, waste of resources and other commodities. And for a long time, the resource waste industry in our country has not brought about the negative effects of their own production "pay the bill"; The second is to "tax the rich", such as some luxury goods and high-end consumer goods.
It is understood that in May 2009, the General Office of the General Administration of State Security announced the "high pollution, high environmental risk" product list (2009), VOC content of more than 75% of nitroculose coatings, thermoplastic acrylic coatings, chlorinated resin coatings and other 38 kinds of paint products were included in the "double high" blacklist. In the "high pollution, high environmental risk" product directory (revised in 2010), a total of 42 kinds of coating products such as lead cyclane acid, formaldehyde resin cross-linking coatings were included in the "black list", nitro coatings and other oily
wood coatings
will be restricted development.
In fact, the China Coatings Industry Association in 2010 on solvent-based wood coatings in nitro-solvent-based wood coatings to collect consumption tax, and ready to report to the relevant state departments to enable the
water-based wood coatings
industry development to obtain substantial policy support.
Some industry sources said that the proportion of organic solvents in nitro solvent wood coatings is above 720g/L, and organic solvents are all released into the atmosphere during the spraying process, a large amount of oil resources are consumed, the current consumption tax provisional regulations of the team solvent oil only 0.2 yuan / liter of consumption tax, the price of nitro-type solvent wood coatings can not achieve the effect of the impact, Therefore, the China Coatings Industry Association recommends a consumption tax on nitros solvent-based wood coatings, which can be levied in three phases, such as 5% from 2011 to 2014, 10% from 2014 to 2017 and 15% from 2017 to 2020.
Beijing Li Novod Chemical Technology Co. , Ltd. Chairman Chen Li believes that a moderate and gradual promotion of nitro-solvent-based wood coating consumption tax collection, not only can save valuable oil resources, but also can promote the restructuring of the wood coating industry, water-based wood coatings gradually replace traditional solvent-based wood coatings, increase the market share of water-based wood coatings.
Tujie Enterprise Market Research Department believes that the state's consumption tax on paint shows the central government through tax means to limit high pollution, high energy consumption behavior considerations, but also to promote environmental protection and conservation of resources by tax means. At the same time, the introduction of the New Deal will also accelerate the development of China's water-color paint industry.
" According to the changes in consumption level and consumption structure, the consumption tax rate and the scope of taxation have been adjusted to increase or decrease, guide the production and consumption of related products, give full play to the adjustment function of consumption tax, is undoubtedly the establishment of a long-term mechanism of macro-control of the concrete embodiment of the idea of governance. Resource conservation, environmental protection and adjustment of income redistribution are all important contents in the outline of the national development plan, and are also key problems to be solved in the current economic and social development.
expects that after the implementation of the paint consumption tax, there will be a lot of paint enterprises issued a "cry of bitter voice", but under the macro theme of environmental protection and energy conservation, the paint consumption tax collection is only a phased adjustment, may later also be for the paint to introduce a variety of related policies. And the paint industry enterprises will also face the consumption tax of great consideration.
We all know that the main factors affecting industrial structure are capital input, labor supply and technological progress, all three changes will affect the change of industrial structure, but taxation as an invisible hand also always affect the change of industrial structure.
taxation is a non-punitive and mandatory transfer of resources from the private sector to the public sector by the State in order to achieve socio-economic objectives and in accordance with predetermined standards. For quite some time after the generation of taxation, the main function of taxation is to focus on raising revenue for national finance, but with the expansion of commodity economy and state function, taxation has become more and more fully demonstrated as the role of state intervention or regulation of economic activities. Especially after entering the modern social production, the function of tax regulation economy can be strengthened day by day, and become an indispensable economic means in the national macro-control system. Under the socialist market economy system, taxation uses its tax effect to regulate the industrial structure.
, all countries in the world, especially the economically developed countries, regard the formulation and adjustment of tax policy as a powerful means to promote industrial restructuring. This is the case in the United States. In 2009, the United States introduced a paint consumption tax, which caused the five major
brands
the united states strong dissatisfaction.
the U.S. paint consumption tax, Iowa to take the brunt. On March 5th Iowa's elected representatives, Ford, Bruce Hunter and Jenny Peterson, proposed legislation to create a paint
paint
consumption tax, including raw materials and specialty coatings. The bill was voted on by both houses of Congress and submitted to the House Ways and Means Committee.
As in the past, only upstream petrochemical raw materials tax, this proposal is aimed at paint finished products, paint consumption tax proposal - the U.S. House of Representatives 588 document will be taxed per unit of paint, and first in Iowa, California and Texas will be introduced and gradually rolled out across the United States, the tax does not apply to waste liquid, sealing or self-spraying, will be used to fund children's lead poisoning prevention program funds.
A diamond
paint company based in Iowa,
, is also the largest market share in Iowa, "in such a fragile economic environment to tax us is really unacceptable, paint paint is not a luxury item," said Chief Executive Drew Vogel, diamond paint company proposed to join PPG, Xuanwei Williams, Westber, DuPont and other five of the largest U.S.
paint companies
to submit a statement to Congress. At that time, it was reported that 55 U.S. Paint and Paint Association NPCA members have joined the support of the paint excerpriation tax bill passed throughout the U.S. paint industry caused 10 waves.
For China's paint industry structure, the current is still not reasonable, low-tech products too many, high-tech products are heavily dependent on foreign imports or by foreign paint enterprises control, still need to further "correction."
present, China's coating industrial structure adjustment has entered a new stage, the industrial structure needs to further adapt to the new economic normal development stage and industrial structure adjustment requirements of the direction of upgrading to promote industrial development. And "the state issued a paint consumption tax collection policy, will strongly promote the adjustment and optimization of the coating industry structure." Industry insiders said, for example, by improving independent innovation capabilities, increase the development of high-tech products; In addition, change the product sales structure, increase the proportion of water-like paint.
coating industry business market research department believes that the imposition of a consumption tax on coatings, although it will increase the cost pressure of coating enterprises, but will also enable enterprises in pursuit of profit maximization to take optimization and upgrading technology to avoid the negative impact of the policy. So that enterprises from extensive to intensive transformation, from high energy consumption, high pollution to green environmental protection.
At present, the main line of China's national economic development is mainly structural adjustment, and as an important part of the economic structure of the industrial structure, it is bound to make major adjustments, that is, the government will gradually in accordance with the laws of market economy operation to guide the direction of industrial development, planning industrial development objectives, adjust the interrelations between industries and their structural changes, in order to promote the successful establishment of China's socialist market economy system. Practice has proved that tax policy is very important to the adjustment and optimization of industrial structure, including paint.
However, some experts said that at present, affected by a variety of factors, tax policy in promoting industrial restructuring should not be fully and effectively played, its policy orientation, policy mix, the use of policy means and so on there are still many problems to be solved, the role of policy and policy potential still need to be further exploited.
therefore, "it is not clear how much effect the paint consumption tax policy will play." However, it is certain that relying solely on a consumption tax policy to speed up the development process of water-based paint and promote the development of the paint industry is obviously not possible, but also with the comprehensive implementation of other industrial policies, in order to effectively promote the healthy sustainable development of the paint industry. "The Tujie Research Department believes.
on the impact on the industrial economy, the coating consumption tax reform on the technological progress of enterprises and industrial restructuring is more far-reaching.
tax mainly through the income effect and substitution effect to play a role. The collection of consumption tax will increase the price of goods, people in the case of income unchanged, will naturally reduce consumption, this is the income effect; At the same time, there are many consumers or enterprises choose not to levy consumption tax on similar goods to replace the taxed goods, this is the substitution effect. A tax on coatings would make people more likely to choose wallpaper, paint-free panels and other alternative materials to decorate their homes, or more advanced materials to coat items.
because of the prevalence of environmentalism, coatings and other products of alternative materials in the market endlessly; According to reports, a German science and technology personnel recently developed a new type of mobile phone materials, can replace mobile phone paint, not only to achieve waterproof function, but also the texture is no less than the effect of coating. In addition, a number of other new materials are gradually replacing coating products.
industry insiders said that the imposition of a consumption tax on coatings, in the short term will indeed affect the cost and sales of coating enterprises, but paint enterprises can also improve the paint technology and product structure adjustment, research and development of more environmentally friendly, higher performance of water-based paint products to improve market competitiveness. In fact, we see that water-like paint technology has gradually matured.
the research and industrialization of water-like paint will greatly reduce the dependence on traditional energy sources such as petroleum products, not only to avoid the adverse effects of consumption tax on enterprises, but also to protect the environment. Because water-colored paint green environmental protection, safety and energy conservation, belongs to the state to encourage the development of products, can be tax-free to reduce its price, encourage people to buy and use.
It can be seen that in the above-mentioned macro background, no matter how the interests of the affected paint enterprises complain about Ai Ai, trying to use a variety of clear or dark methods to bargain with the government is unwise, so that their enterprises as soon as possible industrial transformation and technological upgrading is the best way to deal with the tax reform.
technological progress, not only to avoid the cost increase brought about by the consumption tax, but also to seize the industry's technological commanding heights. Since the reform and opening up, many of our paint enterprises in the development process, do not pay attention to energy conservation and environmental protection, do not attach importance to technological innovation, can only live in the lowest end of the world industrial chain, a bit of wind and grass often will fall a large area.
" this is not good for paint enterprises, the development of national industries is also unfavorable. There are many reasons for this situation, and policy factors are an important part of it. "The Tujie Enterprise Market Research Department believes that although the consumption tax as an auxiliary tax, the effectiveness of this tax reform is limited, but it clearly conveys the national industrial policy to encourage enterprise technology innovation signal. From this point of view, a small step in the adjustment of the consumption tax is a big step in promoting technological progress in the coatings industry.
the consumption tax on coatings will lead to higher production costs in upstream and downstream industries, and will also lead to the redistribution of profits throughout the industrial chain; At the same time, industrial enterprises will be forced to innovate and upgrade.