The State Administration of Taxation clarifies matters concerning the collection and administration of consumption tax on battery coatings

The main content of the announcement:

First, the announcement clarified that lead-acid batteries will be levied at a 4% consumption tax from January 1, 2016.

The second is to clarify the tax declaration matters after the consumption tax of lead-acid batteries is levied.

Third, in accordance with Article 17 of the "Implementation Rules of the Provisional Regulations on Consumption Tax of the People's Republic of China," the announcement clarified that the national average cost-profit ratios of batteries and coatings are 4% and 7% respectively.

Fourth, in order to strengthen the management of the consumption tax on batteries and coatings, the announcement clarified that batteries and coatings were changed from large packaging to small packaging, and the purchase of batteries and coating labeling were regarded as the production and processing activities of taxable consumption tax products.

Fifth, in order to unify the implementation of the battery and coating consumption tax policy, the announcement clarifies that the "testing agency recognized by the provincial-level quality and technical supervision department" for the battery and coating refers to the national certification and accreditation supervision committee or the provincial quality and technical supervision department.

　　Sixth, in order to reduce the burden on taxpayers, it is announced that the battery and coating products that enjoy the tax exemption policy can provide test reports by category, but taxpayers are required to submit a detailed list of such products when providing test reports, and the list of details The name, specification, and model of the goods should be consistent with the accounting and sales invoice content.

　　Seventh, the announcement stipulates that the implementation time is January 1, 2016.