On January 26th, 2015, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued a document saying that since February 1st, 2015, consumption tax will be levied on batteries and coatings in the production, entrusted processing and import links, with the applicable tax rate of 4%. After the tax department confirms that the products are suitable for the collection scope, the sales volume shall be subject to the sales invoice excluding tax issued by the enterprise
in addition to the tax rate, tax exemption preferential policies are also given, that is, coatings with volatile organic compounds (VOC) content less than 420 g/L (including) under construction are exempt from consumption tax
taxpayers who produce and commission the processing of relevant coating products must hold the coating product test report issued by the testing institution with the laboratory qualification recognized by the provincial quality and technical supervision department according to law, and submit it to the competent tax authority in accordance with the regulations before they can enjoy the tax exemption
before or after February 1st, 2015, coating enterprises can send their products to qualified third-party testing institutions certified by the state (certification and Accreditation Commission) for inspection according to the requirements of local tax departments, "We issue inspection reports to the exports of India, Canada and Thailand. Based on the inspection reports, the tax authorities confirm which products exceed the threshold reported that the capacity of lithium battery materials is gradually transferred to China, and consumption tax should be levied. For those sent for inspection after February 1, after the inspection results are confirmed, the consumption tax will be paid or recovered from February; the annual type inspection report will be deemed to be valid.
the inspection link understands that, Consumption tax is levied in the production, commissioned processing and import links. The main objects of the levy are coating production enterprises, including commissioned processing enterprises. Consumption tax will not be levied on the circulation and construction of coatings. In other words, coating sales companies, coating transportation companies, coating enterprises and coating raw material production enterprises do not levy consumption tax. Foreign coating production enterprises importing the same brand into China require consumption tax
due to the dispersion of the coating industry, the non-standard production and the absence of supervision, it is very difficult to control. The quality inspection, industry and Commerce and tax departments will strengthen the supervision of test results, and implement flight inspection on the construction site in addition to the requirements of type inspection and submission for inspection
what are the main types of coating products
there are three main classifications of paint products: 1. Taking the use of paint as the main line, supplemented by the classification of film-forming substances; 2: Take film-forming substances as the main line of classification; 3: Classified by the basic name of paint
what is paint VOC
the consumption tax collection adopts China's VOC definition: recognize organic compounds with an initial boiling point lower than or equal to 250 ℃ under the standard pressure of 101.3kPa. Because there is no unified standard, this definition is only temporary. Other industries have different VOC concepts, including 260 ℃, photochemical reaction, saturated vapor pressure, and carbide... The Ministry of environmental protection is stepping up the development of a unified standard, but various ministries and commissions believe that the VOC concept of the coating industry is backward. How to detect VOC in paint
for example, in harsh use environments such as automobile cooling systems, it is understood that there are 10 detection methods for VOC detection of coatings, including: limit of harmful substances in solvent based wood coatings for interior decoration materials GB Appendix A; Limit of harmful substances in interior wall paint of interior decoration materials GB Appendix A; Paints and varnishes - Determination of volatile organic compounds (VOC in cans) content in low VOC emulsion paints (gb/t, etc.)
how to choose the detection method
in terms of testing methods, but the overall demand for composite materials is expected to grow steadily to $4.7 billion in 2019, the same type of coating generally corresponds to only one testing method. However, the relevant standards for paints and varnishes and related products stipulate that 0.1% to 15% of the products need to use the difference method "determination of volatile organic compounds (VOC) content of paints and varnishes difference method gb/t"
experts remind that due to the wide variety of coatings, when choosing methods: first look at the industry (such as architectural coatings or industrial coatings), then look at the product category (water-based or solvent type), and then check whether the product has the corresponding product standard. If there is no national standard, look for industry standards, landmark methods, and if there is no national standard, refer to some national standards or industry standard methods. However, there are also exceptions. As a new type of coating, there is no corresponding method for the determination of VOC content in powder coating at present. At this time, refer to gb/t, and the density can be determined by replacement pyknometer method
VOC limit of coating products in relevant standards
the limit values of various coatings are specified in solvent based wood coatings (GB 18581), among which the VOC limit of alkyd coatings is the lowest, which is 500 g/L
VOC limit of national standard of water-based coating
1: the VOC limit of water-based wall coating (GB) is 120 g/l, and the VOC limit of water-based wall putty is 15g/kg
2: limit of harmful substances in Waterborne Wood Coatings for interior decoration materials (GB) VOC content of coating is less than 300 g/l, and VOC content of putty is less than 60g/kg
how should coating manufacturers deal with consumption tax? "
testcom learned that with the country paying more and more attention to environmental issues, the coating industry is bound to change to an environment-friendly type. Previously, the China Coating Industry Association held a" coating consumption tax policy seminar "in due course Discuss countermeasures with many coating enterprises. On the one hand, enterprises need to accelerate the pace of transformation and upgrading, strictly comply with national standards, and control the content of VOC; On the other hand, we should also pay close attention to the industry trends in time, and properly control and adjust the production process. Testcom will also pay close attention to the standard information of the coating industry, and strive to release it on the platform at the first time
testcom also produced a special "guidance manual for tax-free testing of paint products" for this paint consumption tax, providing guidance for consumption tax testing business for paint enterprises