No consumption tax How to send samples of paint for inspection

China Paint Network
News: At present,
paint
consumption tax rules have not yet been issued, but the introduction of consumption tax is imperative, the applicable tax rate of 4%. After the tax department confirms that the product is suitable for collection, the sales amount shall be based on the non-tax sales invoice issued by the enterprise. At the same time as the prescribed tax rate, the duty-free preferential policy is also given, that is, in the construction state volatile organic matter (VOC) content of less than 420 grams / liter (including) of paint exempt from consumption tax.
March 20, guangdong Coatings Industry Association held a "paint consumption tax policy symposium", invited the National Polymer Engineering Materials and Products Quality Supervision and Inspection Center Chen Weli director of the sample how to send inspection made a statement.Coatings consumption tax before (after),
paint enterprises
in accordance with the requirements of the local tax authorities, the samples to a qualified, through the National (Certification Commission Accreditation Committee) certified third-party testing institutions inspection, and issued an inspection report. The tax department will confirm which products exceed the starting point and that consumption tax should be levied on the basis of the inspection report form.
when sending samples to the testing institution, it should be confirmed that the testing institution has a CMA, CAL certificate, and both are indispensable. Then, check the schedule to confirm whether the testing body has the ability to test the paint VOC, as well as the corresponding testing standards and methods. This is related to whether the testing agency can respond quickly to the prosecution or the client's problems.
enterprises in the bonded or tax relief for the record, often relatively busy, the tax bureau in the rush, the work at hand. If the testing agency "you are in a hurry I am not in a hurry", slowly, samples sent over not timely unsealing, incomplete information filled in and sent to the prosecution timely communication, will bring trouble for tax relief filing.
the consumption tax on coatings is levied on coatings with volatile organic matter (VOC) content higher than 420 g/L (including) in the construction state.
to send samples, (1) pay attention to the sample main paint quality must be more than 200g. When the sample is tested, the greater the mass, the smaller the deviation, and the more accurate the detection data.
(2) sample packaging with product name, model specifications.
(3) if it is a multi-part coating, be sure to indicate the paint construction ratio. The testing party will test according to the construction ratio and note the instructions on the inspection report. Therefore, the construction ratio of the sample must be true.
(4) business license.
(5) complete the power of attorney inspection agreement.
time, sample packaging should pay attention to sealing, to ensure that the sample arrived at the testing mechanism intact.
more equipment and personnel in the testing facility, the longer the detection cycle. Under normal circumstances, the sample is delivered within 3 days of the test report. Therefore, before filing for tax relief, time should be set aside to ensure that relevant testing reports are available.
Fourth, how to receive the inspection report
the test report can be collected on the testing unit, can also be used by courier door-to-door, in filling in the entrustment inspection agreement should be explained. When receiving the report, be sure to check the unit name, product name, model specifications and other basic information, otherwise in the tax relief for the record, information can not be checked, can not handle the trouble.
In short, paint enterprises in accordance with the third-party testing report for tax relief for the record, pay attention to product VOC, but also pay attention to new developments in national policy, but also to pay attention to whether the product itself is healthier and more environmentally friendly.