The consumption tax of the coating industry needs to be upgraded to cope with the industrial transformation

More than half a month has passed since January 26, 2015, when the Ministry of Finance and the State Administration of Taxation jointly issued the Notice on the Collection of Consumption Tax on Batteries,
Paints
." However, the huge shock it has caused in the industry is unprecedented and is on the rise. In the face of the paint consumption tax policy unstoppable landing, questioning, confusion, rebuke, and some even pointed the finger at the China Paint Industry Association. Unpretentable, anxious, is the industry to face.
Shock, in the face of the established paint consumption tax, as shouldering the responsibility of safeguarding the interests of the paint industry, and before and after the formulation of the consumption tax in order to minimize the adverse effects of the policy on the paint industry and made great efforts of the China Paint Industry Association, in line with the industry responsible for the purpose of responsibility for enterprises, not only timely release of the paint consumption tax accurate interpretation, but also in the implementation of the rules to be Perfect, the industry still has more questions and suggestions need to be collected reflected to the relevant ministries, the policy was issued on February 10, 2015 in Beijing decided to hold a "paint consumption tax policy seminar" to help the paint industry accurately grasp the paint consumption tax policy information and part of the implementation details, to demystify doubts, guide enterprises to take measures to actively respond.
In the face of many doubts, I do not know, in September 2013, due to the impact of persistent haze, air pollution control caused the central government to attach great importance to the State Council issued the "Air Pollution Prevention and Control Action Plan" (National Development Plan No. 37), requiring "in the petrochemical, organic chemicals, surface coating, packaging and printing industries to implement volatile organic matter comprehensive remediation." From this moment on, the coating and coating industry has become one of the focus of the Ministry of Environmental Protection's consumption tax and environmental protection policy-making. Paint, as a carrier for source management of the coating process, is formally included in the scope of consumption tax research, and is given a rare speed of policy formulation and release. As a result, the imposition of consumption tax on coatings has become irreversible. At this critical moment, in order not to make the consumption tax policy on the paint industry caused great harm, China Paint Industry Association before and after many times organized industry experts, key enterprises and the Ministry of Environmental Protection, the State Ministry of Finance and the General Administration of Taxation communication, proposed to suspend the study and formulation of this policy, and according to the characteristics of the paint industry from the object of taxation, tax time, tax rate, solvent amount quota, paint VOC content and so on Rationalization proposals, and many times in such as industry annual meetings, boards of directors, information annual meetings, professional branch annual meetings and other different industry meetings and various occasions, and through the major industry media focus on the policy-making process, and collect industry opinions to the relevant ministries to reflect the industry's demands, in order to arouse high concern of industry enterprises, early response, accelerate the pace of enterprise environmental transformation, promote industrial restructuring. Through a number of communication and struggle, due to various reasons, to the official release of the policy, although not up to industry expectations, but from the initial levy of a unified tax rate on all solvent-based coatings, to the "volatile organic content of less than 420 g / liter (including) paint exempt from consumption tax" transformation, is with the China Coatings Industry Association as the representative of the industry forces in the unremitting efforts. This is also an exception of the Ministry of Finance in China's consumption tax policy-making process for the first time to introduce the indicator exemption conditions, some paint varieties can be exempted.
sustainable development of low VOC environment-friendly coatings, product restructuring, promote industrial upgrading, promote energy conservation and environmental protection, guide the healthy and sustainable development of the industry, is our original intention and goal. Facing the landing of paint consumption tax, facing the implementation rules to be perfected, facing the concrete implementation of the policy and how to truly reflect the original intention - to truly achieve the goal of controlling VOC emissions, we do only positive response, in order to cross the difficulties together. In line with the industry responsible for the purpose of serving enterprises China Paint Industry Association held a timely "paint consumption tax policy seminar." Once the news of the meeting was released, in just a few days, has been the national
paint enterprises
, local painting association, testing institutions warm response, not only from Beijing Red Lion, Tianjin Lighthouse, Nanjing Yangtze River, Xi'an Jingjian, Jiabao, Zhangchen, Chinese paint, Dabao Chemical, Bauhinia, AkzoNobel, PPG, Libang, Asd, Dupont, Wester, Haihong old man, Zhongyuan About 180 people from key enterprises and institutions such as Jotun, COSCO Kansi, Zhong Tu Chemical, Dajin, Guangdong Tu Association, Changzhou Tu Association and the National Standardization Technical Committee, China Academy of Architectural Sciences Certification Center, China Building Materials Inspection and Certification Group, Shanghai Coatings Research Institute, Shanghai Quality Supervision and Inspection Technology Research Institute, etc., actively responded to the meeting, and collected and summarized representative constructive opinions and suggestions from tax collection methods, starting point identification, VOC measurement standards, inspection institutions, etc. President Sun Lianying of The China Coating Industry Association, Secretary-General Yang Yuande, Minister Liu Jie of the Ministry of Industrial Development and Professor Liu Guojie attended the meeting and carried out a comprehensive analysis of the coating consumption tax policy. The meeting focused on the relevant situation and information of the national paint consumption tax policy, from the purpose of collection, legal effect, collection time, collection scope, collection object, tax rate, starting point, VOC testing methods, testing institutions and the impact on the paint industry, the implementation details of the national paint consumption tax policy part of the analysis, and the paint production enterprises to analyze and guide the response measures, while collecting summary paint industry issues and recommendations.
, president of China Coatings Industry Association Sun Lianying, also said in his speech that reflecting the demands of the paint industry and safeguarding the interests of the paint industry is a heavy responsibility for us. In the face of the huge impact that national policies will have on the industry, we are duty-bound to guide the industry, treat it correctly and respond positively in order to achieve healthy and sustainable development of the industry. At the same time, it is pointed out that China's economic development is entering the new normal, the consumption tax policy on paint is only the process of national industrial transformation and environmental protection policy pressure, in the paint industry the most rapidly reflected point. The state will further encourage the paint industry to transition to an environment-friendly direction, and further introduce policies and regulations for high VOC coating products and downstream applications. China's paint industry in the national economic transformation and environmental protection policy under the huge external force, to jointly promote the transformation and upgrading of the industry has become an inevitable trend.
meeting after the participants in the implementation process of possible problems have been warmly discussed, put forward constructive policy recommendations and industry response measures, and finally reached a consensus, together as an industry demand to form a document submitted to the relevant national ministries. The main concentration of recommendations includes:
1, the proposed collection object to be levied from the solvent purchase link (according to the total amount of solvent purchased), can be achieved at the same time to control production, product emissions of the dual purposes.
, about the starting point construction state VOC content of 420g/L identification. Because the VOC level in the final construction state is difficult to determine, it is suggested that the control and management of VOC content of paint products should be achieved by the manufacturer's front-end research and development and quality control, and the mandatory product testing at the back end should only be supervised as a supplementary means to urge and promote the control and management of VOC content of paint products. It is suggested that the self-declaration of paint production units and the results of official tests (spot checks) should be considered equally valid for a period of time from the beginning of implementation as a basis for determining whether to levy a paint consumption tax.
, about VOC testing methods and standards. It is recommended to use VOC's common national standard testing method, but update the revision as soon as possible to meet the VOC regulations and market developments for VOC's real situation requirements. In the absence of new standards, testing institutions are accepted and encouraged to use appropriate international standards for testing.