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China Paint Network
News: A few days ago, reporters from the Suining City IRS was informed that the city of Suining successfully completed the battery
coatings
two types of product consumption tax first month declaration and collection work. As of March 16, the city identified a total of 11 battery paint consumption tax taxpayers, declared battery, paint products taxable sales revenue of 79.0930 million yuan (of which the suspended tax sales revenue of 3.3311 million yuan), the consumption tax payable 3.0305 million yuan, should be reduced (exempted) tax amount of 3.0225 million yuan, the storage of 0.79 million yuan, the impact on the city's tax revenue is minimal.
it is understood that, in order to promote energy conservation and environmental protection, with the approval of the State Council, from February 1, 2015, batteries and coatings will be included in the scope of consumption tax collection, in the production, commissioned processing and import of 4% tax rate. The policy exempts mercury-free primary batteries, nickel hydride batteries, lithium-ion batteries, lithium-ion batteries, solar cells, fuel cells and all-hydrant liquid-flow batteries from consumption tax. The consumption tax on lead batteries will be suspended until December 31, 2015 and will be reinstated at the 4% rate as of January 1, 2016. At the same time, the construction state of volatile organic matter content of less than 420 g / liter (including) of coatings exempt from consumption tax.
