How does the state levy the consumption tax on coating companies?

Global Coatings Network News:

【The Ministry of Finance and the National Taxation Bureau】Interpretation

[National Coating Quality Supervision and Inspection Center] Interpretation

 [National Coating Quality Supervision and Inspection Center] Interpretation

 

3.
Can the company evade paint consumption tax by increasing the solid content of the original paint?

The "Notice" stipulates that "coatings with a volatile organic compound (VOC) content of less than 420 g/l (inclusive) under construction will be exempt from consumption tax", and clearly pointed out that "VOC under construction".
Therefore, there are certain risks for companies to avoid consumption tax by increasing the solid content of the original paint and increasing the amount of diluent in the packaging.

4.
my country's existing VOC related test methods

(1) GB/T23984-2009 "Determination of Volatile Organic Compounds (VOC in Tanks) in Paints and Varnishes Low-VOC Latex Paints" is equivalent to ISO17895:2005.
This method is suitable for VOC content between 0.
01% and 0.
1% Between (mass fraction) of samples.

(2) GB/T23985-2009 "Determination of Volatile Organic Compounds (VOC) Content in Paints and Varnishes-Difference Method" is equivalent to ISO11890-1: 2007.
This method is suitable for VOC content greater than 15% (mass fraction) sample.

(3) GB/T23986-2009 "Determination of Volatile Organic Compound (VOC) Content in Paints and Varnishes-Gas Chromatography", equivalent to ISO11890-2:2006, this method is suitable for VOC content between 0.
1% and 15% Time (mass fraction) of the sample.

5.
Is the existing VOC test method applicable to all paint varieties?

The existing VOC test methods are applicable to most coatings, but for some coatings that contain reactive diluents or active ingredients, such as solvent-free coatings, light-cured coatings, etc.
, there is no corresponding national standard or VOC test method.
For industry standards, the National Coatings and Pigments Standardization Technical Committee is actively applying for corresponding national standards.
In the process of testing the VOC content of these coatings, if the existing solid content test method (GB/T1725-2007) is adopted, these reactive diluents or active ingredients will be partially volatilized, resulting in low coating solid content results, thus Cause the VOC test result to be higher than the actual content.
The National Coating Quality Supervision and Inspection Center has established a corresponding VOC test method, which can accurately measure the VOC content of coatings containing reactive diluents or active ingredients.

6.
The current mandatory standards and recommended standards concerning the limits of VOC in different types of coatings

At present, there are 11 mandatory standards concerning VOC limits in coatings (9 have been promulgated and 2 are under development), and 4 recommended product standards involve VOC limits.
See the table below for details:

Mandatory standards for VOC limits in coatings

Mandatory standards for VOC limits in coatings

Mandatory standards for VOC limits in coatings

【extend】

What are the hazards of volatile organic compounds (VOC) to the environment and human health?

VOCs and nitrogen oxides in the air will generate photochemical oxidants (ozone, peroxyacetyl nitrate, aldehydes, etc.
) under the action of sunlight.
The increase in the concentration of photochemical oxidants will have a negative impact on human health and the environment on which humans depend.
At the same time, due to the presence of VOCs, the concentration and volume of floating particles in the atmosphere will increase, which will aggravate the occurrence of haze.

Source of VOC in coatings?

Coatings are generally composed of film-forming substances, pigments, fillers, additives, and dispersion media.
After the coating is cured and formed into a film, the solvent, diluent and other volatiles in the coating are volatilized, and the remaining part is a non-volatile film-forming substance.
Therefore, most of the VOC in the coating comes from volatile substances, namely solvents and diluents, and a small part comes from unreacted residual monomers in the film-forming substances, volatile additives and by-products of the curing reaction.

Main solvents used in the coating industry

 

category	name
Alcohols	Methanol, ethanol, n-butanol, ethylene glycol, isobutanol, etc.
Ketones	Acetone, cyclohexanone, methyl ethyl ketone, isophorone, etc.
Aliphatic hydrocarbons	Solvent gasoline, C5-C9 raffinate oil, etc.
Alcohol ethers	Tetrahydrofuran, ethyl (propylene) glycol butyl ether, ethyl (propylene) glycol ethyl ether, ethyl (propylene) glycol methyl ether, diethylene glycol butyl ether, diethylene glycol ethyl ether, etc.
Terpenes	Pine oil, turpentine, etc.
Halogenated hydrocarbons	Carbon tetrachloride, chloroform, trichloroethylene, etc.
Aromatic hydrocarbons	Toluene, ethylbenzene, mixed xylene, heavy aromatics, polycyclic aromatic hydrocarbons, etc.
Esters	Ethyl acetate, n-butyl acetate, amyl acetate, mixed ester acetate, isobutyl acetate, ethylene glycol butyl ether acetate, ethylene glycol ethyl ether acetate, ethylene glycol methyl ether acetate, butyl lactate Ester, propylene glycol methyl ether acetate, diethylene glycol ethyl ether acetate, etc.

Category name Alcohols Methanol, ethanol, n-butanol, ethylene glycol, isobutanol and other ketones, acetone, cyclohexanone, methyl ethyl ketone, isophorone and other aliphatic hydrocarbon solvent gasoline, C5-C9 raffinate and other alcohol ethers Terpene pine oil, turpentine, etc.
, such as tetrahydrofuran, ethylene (propylene) glycol butyl ether, ethylene (propylene) glycol ethyl ether, ethylene (propylene) glycol methyl ether, diethylene glycol butyl ether, diethylene glycol ethyl ether, etc.
Halogenated hydrocarbons such as carbon tetrachloride, chloroform, trichloroethylene and other aromatic hydrocarbons such as toluene, ethylbenzene, mixed xylene, heavy aromatics, polycyclic aromatic hydrocarbons and other esters ethyl acetate, n-butyl acetate, amyl acetate, Acetate mixed ester, isobutyl acetate, ethylene glycol butyl ether acetate, ethylene glycol ethyl ether acetate, ethylene glycol methyl ether acetate, butyl lactate, propylene glycol methyl ether acetate, diethylene glycol Ether acetate and other category names Category name Alcohols methanol, ethanol, n-butanol, ethylene glycol, isobutanol and other alcohols methanol, ethanol, n-butanol, ethylene glycol, isobutanol and other ketones, acetone, ring Hexanone, methyl ethyl ketone, isophorone and other ketones, acetone, cyclohexanone, methyl ethyl ketone, methyl ethyl ketone, isophorone and other aliphatic hydrocarbon solvent gasoline, C5-C9 raffinate oil and other aliphatic hydrocarbon solvent gasoline, C5-C9 raffinate oil WaitAlcohol ethers such as tetrahydrofuran, ethyl(propylene) glycol butyl ether, ethyl(propylene) glycol ethyl ether, ethyl(propylene) glycol methyl ether, diethylene glycol butyl ether, diethylene glycol ethyl ether and other alcohol ethers tetrahydrofuran, ethyl (Propylene) glycol butyl ether, ethylene (propylene) glycol ethyl ether, ethylene (propylene) glycol methyl ether, diethylene glycol butyl ether, diethylene glycol ethyl ether and other terpene pine oil, turpentine and other terpene pine Halogenated hydrocarbons such as oil, turpentine, carbon tetrachloride, chloroform, trichloroethylene and other halogenated hydrocarbons, carbon tetrachloride, chloroform, trichloroethylene and other aromatic hydrocarbons such as toluene, ethylbenzene, mixed xylene, heavy Aromatic hydrocarbons such as aromatic hydrocarbons, polycyclic aromatic hydrocarbons, toluene, ethylbenzene, mixed xylenes, heavy aromatics, polycyclic aromatic hydrocarbons and other esters ethyl acetate, n-butyl acetate, amyl acetate, mixed esters of acetic acid, isobutyl acetate, ethylenedi Alcohol butyl ether acetate, ethylene glycol ethyl ether acetate, ethylene glycol methyl ether acetate, butyl lactate, propylene glycol methyl ether acetate, diethylene glycol ethyl ether acetate and other esters ethyl acetate, N-butyl acetate, amyl acetate, mixed acetate, isobutyl acetate, ethylene glycol butyl ether acetate, ethylene glycol ethyl ether acetate, ethylene glycol methyl ether acetate, butyl lactate, propylene glycol methyl ester Ether acetate, diethylene glycol ethyl ether acetate, etc.
Ester ethyl acetate, n-butyl acetate, amyl acetate, mixed ester acetate, isobutyl acetate, ethylene glycol butyl ether acetate, ethylene glycol ethyl ether acetate, ethylene glycol methyl ether acetate, Esters such as butyl lactate, propylene glycol methyl ether acetate, diethylene glycol ethyl ether acetate, ethyl acetate, n-butyl acetate, amyl acetate, mixed acetate, isobutyl acetate, ethylene glycol butyl ether ethyl Ester, ethylene glycol ethyl ether acetate, ethylene glycol methyl ether acetate, butyl lactate, propylene glycol methyl ether acetate, diethylene glycol ethyl ether acetate, etc.
Ester ethyl acetate, n-butyl acetate, amyl acetate, mixed ester acetate, isobutyl acetate, ethylene glycol butyl ether acetate, ethylene glycol ethyl ether acetate, ethylene glycol methyl ether acetate, Esters such as butyl lactate, propylene glycol methyl ether acetate, diethylene glycol ethyl ether acetate, ethyl acetate, n-butyl acetate, amyl acetate, mixed acetate, isobutyl acetate, ethylene glycol butyl ether ethyl Ester, ethylene glycol ethyl ether acetate, ethylene glycol methyl ether acetate, butyl lactate, propylene glycol methyl ether acetate, diethylene glycol ethyl ether acetate, etc.

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