Batteries are exempt from consumption tax commissioned inspection

According to Finance and Tax [2015]16The "Notice on the Collection of Consumption Tax on Batteries and Coatings" and the State Administration of Taxation[Weibo]Announcement2015Year 5 "About the battery In order to promote energy conservation and environmental protection, it has been approved by the State Council since 2015year2Month1A consumption tax on batteries and paint will be levied on this day. Batteries and coatings are included in the scope of consumption tax, and they are levied during production, commissioned processing and import. The applicable tax rate is 4%.

For mercury-free primary batteries, metal hydride nickel batteries( also known as "nickel hydrogen battery" or "nickel hydrogen battery"), lithium primary batteries, lithium ion batteries, solar cells, fuel cells and vanadium flow batteries are exempt from consumption tax. 2015year12month31Recently, the consumption tax on lead-acid batteries has been delayed;From2016year1month< span style="font-size:16px">1From day to day,Press on the lead battery4%The tax rate is levied on consumption tax. Taxable consumer products stipulated by preferential taxation policies shall hold a battery commissioned inspection report issued by a testing agency recognized by the quality and technical supervision department at or above the provincial level, and submit the relevant product inspection report according to the requirements of the competent tax authority.

In order to assist domestic battery manufacturers to grasp the dynamic trend of instructions and solutions,HSOAfter an in-depth interpretation of national policies and confirmation with relevant ministries and commissions, engineers have developed a set of highly targeted products based on different battery characteristics. The delegated detection method. HSOThe test report issued by the company can be exempted from consumption tax. prove.