According to Xinhua News Agency, Beijing, January 27 - Ministry of Finance, State Administration of Taxation on the 27th released a notice that, for the promotion of energy conservation and environmental protection, approved by the State Council, since February 1, 2015 battery, paint consumption tax.
According to the two departments issued "on the batteries, paint consumption tax notice", since February 1, 2015, the battery, paint scope of consumption tax included in the production, processing and import levy, applicable tax rate 4%.
The circular clearly, the original battery, the battery are within the scope of the collection; however, for some types of batteries are exempt from consumption tax, including: mercury-free primary batteries, nickel metal hydride batteries (also known as "nickel-hydrogen battery," or "nickel-hydrogen batteries") lithium primary batteries, lithium ion batteries, solar cells, fuel cells and vanadium redox flow battery.
The notice also clear, December 31, 2015 to lead-acid battery consumption tax deferment; since January 1, 2016, to the rate of four percent lead-acid battery consumption tax.
In addition, the notification requirement under state construction volatile organic content of less than 420 g / liter (inclusive) of paint exempt from consumption tax.
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