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財稅〔2015〕16號

各省、自治區(qū)、直轄市、計劃單列市財政廳（局）、國家稅務(wù)局、新疆生產(chǎn)建設(shè)兵團財務(wù)局：

為促進節(jié)能環(huán)保,經(jīng)國務(wù)院批準(zhǔn),自2015年2月1日起對電池、涂料征收消費稅?，F(xiàn)將有關(guān)事項通知如下：

一、將電池、涂料列入消費稅征收范圍(具體稅目注釋見附件),在生產(chǎn)、委托加工和進口環(huán)節(jié)征收,適用稅率均為4%。

二、對無汞原電池、金屬氫化物鎳蓄電池(又稱“氫鎳蓄電池”或“鎳氫蓄電池”)、鋰原電池、鋰離子蓄電池、太陽能電池、燃料電池和全釩液流電池免征消費稅。

2015年12月31日前對鉛蓄電池緩征消費稅;自2016年1月1日起,對鉛蓄電池按4%稅率征收消費稅。

對施工狀態(tài)下?lián)]發(fā)性有機物(Volatile Organic Compounds,VOC)含量低于420克/升(含)的涂料免征消費稅。

三、除上述規(guī)定外,電池、涂料消費稅征收管理的其他事項依照《中華人民共和國消費稅暫行條例》、《中華人民共和國消費稅暫行條例實施細(xì)則》等相關(guān)規(guī)定執(zhí)行。

附件1：電池稅目征收范圍注釋

附件2：涂料稅目征收范圍注釋

財政部　國家稅務(wù)總局

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

January 26, 2015