How to understand the guiding effect of the new consumption tax on the paint industry

China Coatings Network
News: China
Coatings
Industry Association official website "on the battery, paint consumption tax notice" (the code "Fiscal Tax (2015) No. 16") on January 26, 2015 by the Ministry of Finance, the State Administration of Taxation issued a joint official release, so far, has been discussed in the industry the collection of paint consumption tax has also been opened up the mystery.
, according to data released by the Ministry of Environmental Protection, industrial sources are the most important sources of VOC emissions, with an emission contribution rate of 55.5%. Among them, the coating and coating industry is the key industry in the industrial source, VOC emissions accounted for more than 20% of the entire industrial source, accounting for about 12% of the VOC emission source. In September 2013, the State Council issued the Action Plan for the Prevention and Control of Air Pollution (No. 37 of guofa 2013), which calls for "comprehensive remediation of volatile organic matter in petrochemical, organic chemical, surface coating, packaging and printing industries". Since then, the coating and coating industry has become the Ministry of Environmental Protection, one of the focus of the development of environmental protection policy.
Ministry of Environmental Protection officially launched a related research in January 2014 to study the feasibility and obstacles of VOC sewage charges and the introduction of a consumption tax on paint products. The China Coatings Industry Association first learned of this news in March 2014 and urgently studied the response plan. Based on the overall interests of China's paint industry, the China Coatings Industry Association recommends that the Ministry of Environmental Protection suspend the research and formulation of this policy. However, the consumption tax policy-making work has been included in the Ministry of Environmental Protection and the Ministry of Finance work agenda and quickly reported to the State Council, consumption tax policy-making has become an arrow in the ropes. In this context, if the industry forces do not intervene and let policy makers build cars behind closed doors, the formulation of a consumption tax policy will cause great harm to the paint industry, the original intention is to impose a uniform tax rate on all solvent-based coatings consumption tax. In order to minimize the impact of this policy on China's paint industry, China Coatings Industry Association in April 2014 convened industry experts and the Ministry of Finance, the Ministry of Environmental Protection and the State Administration of Taxation jointly convened a symposium to formally put forward the following recommendations (expert policy recommendations detailed, the following is only brief summary):
compared to the paint varieties and uses of the complex, paint upstream volatile organic solvents are mostly pure chemical substances, varieties are not many and petrochemical enterprises are not good for supervision. As a result, a consumption tax on volatile organic solvents is relatively easy to implement and covers solvents added during coating. The intention is that there will be no direct harm to the coatings industry, which can look for environmentally friendly solvents that are not covered by the levy.
in response to this recommendation, ministry officials replied that the levy on solvents would involve a wider range of issues, so this option will be carefully considered. The key concern is that some chemicals are used in part as solvents and others in other synthesis processes, which are not easily distinguishable.
coating products are divided into
automotive coatings
,
wood coatings
,
ship coatings
,
building coatings
and so on. It is recommended to pilot a small range of specific coating products and then gradually extend to other solvent-based coating products.
response to this recommendation, ministry officials replied that front-line tax officials could not distinguish between paint varieties for different purposes and that tax policies should be simple to effectively reduce collection costs.
development and promotion of environmentally friendly coatings will take a long time to adjust the structure of technology and products, and it is suggested that the scope of taxation should be gradually expanded, tax rates should be gradually raised or tax requirements should be gradually raised over time.
in response to this recommendation, ministry personnel replied: the country's top leadership for air pollution control attaches great importance to, and put great pressure on ministries, buffer period has been a luxury.
high-solid content coatings in solvent-based coatings have been encouraged by the National Development and Reform Commission's "Industrial Structure Adjustment Guidance Directory" and other policies, should be exempted. Experts suggest that paint products are divided into automotive coatings, wood coatings, marine coatings, architectural coatings and so on. Among them, because each coating has its own characteristics, should refer to Hong Kong and other regulations, solvent-based coatings according to different types of different VOC content limits, and according to these limits to develop consumption tax policies. The determination of VOC content in the policy may be made in the light of existing national standards. It is suggested to gradually raise the tax rate or raise the limit requirements for VOC content of coatings over time.
in response to this recommendation, ministry personnel replied that the programme could be adopted and implemented. However, VOC content limits should not be too much, should be as simple as possible to benefit the first-line tax personnel operation, all solvent-based coatings should be taxed in accordance with the unified VOC content limits. Relevant departments will refer to the VOC content limits in domestic and foreign standards. It should be noted that "420g/L" was not the original intention of industry experts, and this more stringent limit was established by national ministries to ensure that the scope of collection was based on international advanced indicators.
China Coatings Industry Association in the spirit of responsibility to the paint industry, since mid-2014, many times in the industry conference and industry media to the paint industry to introduce the formulation process of this policy, guide the paint industry to respond early, and collect industry opinions to the relevant ministries to reflect the industry's demands. In this process, the consumption tax collection rules as a state-related documents can not be obtained, only from the relevant personnel of the State Ministry to learn part of the content, the China Coatings Industry Association this part of the content to the paint industry, such as "420g/L", "4% at the ex-factory price" and so on, so that the paint industry in the national consumption tax policy before the introduction of the basic grasp of the key points of policy.
consumption tax policy has been introduced, the paint industry can only do a positive response, sustainable development of low VOC environment-friendly coatings, in order to promote the structural transformation of the industry, guide the coating industry healthy and sustainable development. In order to enable the industry to respond positively together, in this call on the industry media to play the role of guiding the healthy development of the industry, play the correct role of media public opinion-oriented, and jointly face the introduction of each national policy, for the industry, for the development of enterprises play a positive role in promoting!