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关于对电池 涂料征收消费税的通知

2020-3-10 15:31:38      点击:

关于对电池 涂料征收消费税的通知 

各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、新疆生产建设兵团财务局:


为促进节能环保,经国务院批准,自2015年2月1日起对电池、涂料征收消费税。现将有关事项通知如下:


一、将电池、涂料列入消费税征收范围(具体税目注释见附件),在生产、委托加工和进口环节征收,适用税率均为4%。


二、对无汞原电池、金属氢化物镍蓄电池(又称“氢镍蓄电池”或“镍氢蓄电池”)、锂原电池、锂离子蓄电池、太阳能电池、燃料电池和全钒液流电池免征消费税。


2015年12月31日前对铅蓄电池缓征消费税;自2016年1月1日起,对铅蓄电池按4%税率征收消费税。


对施工状态下挥发性有机物(Volatile Organic Compounds,VOC)含量低于420克/升(含)的涂料免征消费税。


三、除上述规定外,电池、涂料消费税征收管理的其他事项依照《中华人民共和国消费税暂行条例》、《中华人民共和国消费税暂行条例实施细则》等相关规定执行。


附件1:电池税目征收范围注释


附件2:涂料税目征收范围注释


财政部 国家税务总局


2015年1月26日










四、


With regard to cell paint consumption tax notice


Cai Shui [2015] No. 16


Provinces, autonomous regions, municipalities, separately listed cities (bureaus), State Administration of Taxation, Financial Bureau of Xinjiang Production and Construction Corps:


To promote energy conservation and environmental protection, approved by the State Council, since February 1, 2015 battery, paint consumption tax. Notice of the matter as follows:


First, the battery, paint included scope of consumption tax (see Note specific tariff annex), in the production, processing and import levy applicable tax rate was 4%.


Second, the original mercury-free batteries, nickel metal hydride batteries (also known as "nickel-hydrogen battery," or "nickel-metal hydride batteries"), lithium primary batteries, lithium ion batteries, solar cells, fuel cells and vanadium redox flow battery exempted sale tax.


December 31, 2015 for lead-acid battery consumption tax deferment; since January 1, 2016, according to the lead-acid battery consumption tax rate of 4%.


Under construction state VOCs (Volatile Organic Compounds, VOC) content of less than 420 g / liter (containing) coatings exempt from consumption tax.


Third, in addition to the above, batteries, paint consumption tax other matters in accordance with management's "People's Republic of China Interim Regulations on Consumption Tax", "People's Republic of China Consumption Tax Tentative Regulations" and other relevant provisions of execution.


Annex 1: Battery tax items Range Notes


Annex 2: Paint tax items Range Notes


State Administration of Taxation