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關于對蓄電池涂料征收消費稅的通知

時間:  2015-11-11 14:04  點擊:   次
財政部 國家稅務總局
關于對電池 涂料征收消費稅的通知
財稅〔2015〕16號
Ministry of Finance and State Administration of Taxation 
Announcement of Introduction of Consumption Tax on Batteries and Coatings

 Cai Sui (2015) No. 16
 
各省、自治區、直轄市、計劃單列市財政廳(局)、國家稅務局、新疆生產建設兵團財務局:
To authorities of finance and state tax of each province, autonomous region, municipality, city and Xinjiang Production & Construction Corps:
為促進節能環保,經國務院批準,自2015年2月1日起對電池、涂料征收消費稅。現將有關事項通知如下:
To promote energy conservation and environmental protection, after it gets approval from the State Council, consumption tax on batteries and coatings will be introduced from February 1, 2015.
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、委托加工和進口環節征收,適用稅率均為4%。
 
I.         Batteries and coatings are included in the coverage of consumption tax (for notes to specific tax items, see the attachment). The tax will be levied at 4% in the areas of production, outsourcing and import.
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。
II. Mercury-free primary batteries, metal hydride nickel batteries (Mh-Ni batteries), lithium primary batteries, lithium ion batteries, solar cells, fuel cells and all-vanadium redox flow batteries will be exempt from consumption tax.
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。
Consumption tax is postponed for lead-acid batteries until December 31, 2015. In other words, from January 1, 2016 on, consumption tax will be levied on lead-acid batteries at 4%.
對施工狀態下揮發性有機物(Volatile Organic Compounds,VOC) 含量低于420克/升(含)的涂料免征消費稅。
Coating with content of volatile organic compounds (VOC) no more than 420g/L in construction work is exempt from consumption tax.
 三、除上述規定外,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則》等相關規定執行。
III. Other matters regarding management of consumption tax on batteries and coating shall be dealt with in accordance with Interim Consumption Tax Ordinance of the People's Republic of ChinaRules for Implementation of Interim Consumption Tax Ordinance of the People's Republic of China and other applicable legal requirements.
 
財政部 國家稅務總局
  2015年1月26日
Ministry of Finance and State Administration of Taxation
 This 26th day of January 2015

 
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