Liuzhou City this month on battery paint levy consumption tax

China Paint Network
News: Reporters recently learned from the Liuzhou Municipal IRS, the Ministry of Finance, the State Administration of Taxation issued "on the battery
paint
consumption tax notice" (hereinafter referred to as the "Notice"), in order to promote energy conservation and environmental protection, decided to start from February 1, 2015, the battery, paint consumption tax.
notice, batteries, paints included in the scope of consumption tax collection, in the production, commissioned processing and import links, such as the levy, the applicable tax rate of 4%. Battery taxes include primary batteries, batteries, fuel cells, solar cells and other batteries. The scope of the coating tax is the general term for a class of liquid or solid material applied to an object surface that can form a solid coating film with protection, decoration or special properties.
statistics, at present, Liuzhou City, a total of 2 enterprises to produce batteries, 19 enterprises to produce paint. This time, the production of batteries, coatings, commissioned processing and import links to levy consumption tax, mainly to improve the social awareness of environmental protection. There is no consumption tax on batteries and coatings manufactured before February 1, 2015.
At the same time, in order to reflect the principle of environmental protection and energy conservation, the new policy exempts mercury-free batteries, metal hydride batteries, lithium-ion batteries, lithium-ion batteries, solar cells, fuel cells, all-ion liquid flow batteries and paints with volatile organic matter (VOC) content below 420 g/L under construction status from consumption tax. In addition, the consumption tax on lead batteries was suspended by December 31, 2015; As of January 1, 2016, a consumption tax will be levied on lead batteries at a rate of 4%.