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    Home > Coatings News > Paints and Coatings Market > How paint companies apply for exemption from the 4% paint ex-consumption tax

    How paint companies apply for exemption from the 4% paint ex-consumption tax

    • Last Update: 2021-02-26
    • Source: Internet
    • Author: User
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    China Coatings Network
    : January 26, 2015, approved by the State Council, the Ministry of Finance, the Joint Administration of Taxation jointly issued a statement that from February 1, 2015 on batteries,
    , in the production, commissioned processing and import links, the consumption tax, the applicable tax rate is 4%. After the tax department confirms that the product is suitable for collection, the sales amount shall be based on the non-tax sales invoice issued by the enterprise.
    the prescribed tax rate, the tax-exempt preferential policy is also given, that is, in the construction state volatile organic matter (VOC) content of less than 420 g / liter (including) paint exempt from consumption tax.
    Taxpayers who produce and commission the processing of related paint products shall hold the inspection report of paint products issued by the testing institutions of the provincial quality and technical supervision departments that have granted laboratory qualifications in accordance with the law, and shall report them to the competent tax authorities in accordance with the provisions, in order to enjoy tax-exempt benefits.
    Before or after February 1, 2015,
    coating enterprises
    may, in accordance with the requirements of the local tax authorities, send their own products to qualified third-party testing institutions certified by the State (Certification Commission Accreditation Committee), issue inspection reports, tax departments according to the inspection report, confirm which products exceed the starting point, consumption tax should be levied. If the test is sent after February 1, after the inspection results are confirmed, the consumption tax shall be calculated from February, and the enterprise shall pay or recover the consumption tax; The annual type inspection report form is considered valid.
    testing to understand that the consumption tax is in the production, commissioned processing and import links, the main object of the collection of paint production enterprises including commissioned processing enterprises. The paint circulation and construction links are not subject to consumption tax. In other words, paint sales companies, paint transportation companies, coating enterprises and paint raw materials manufacturers do not levy consumption tax, foreign paint production enterprises with the brand imported into China, the consumption tax is required.
    because of the dispersion of the paint industry, production irregularities and regulatory vacancies, control is extremely difficult. Quality inspection, industry and commerce and taxation departments will strengthen the supervision of test results, in addition to type inspection, inspection requirements, the construction site to carry out flight inspection.
    coating products mainly have three categories, 1: to paint use as the main line, supplemented by film classification; 2: To film-forming material as the main line classification; 3: Classified by the basic name of the coating.
    consumption tax is adopted by China's VOC definition: under the pressure of the 101.3kpa standard, the initial boiling point is recognized as an organic compound below or equal to 250 degrees C. Because there is no uniform standard, this definition is temporary. VoC concepts vary from industry to industry, with 260 degrees C, photochemical, saturated steam pressure, carbides... The Ministry of Environmental Protection is stepping up efforts to develop a unified standard, but ministries believe that the VOC concept of the coatings industry lags behind. How is paint VOC detected?
    it is understood that the paint VOC testing is mainly based on 10 detection methods, including: interior decoration material solvent-based
    wood coating
    in the limit of harmful substances GB 18581-2009 Appendix A; Interior decoration materials
    interior wall
    harmful substances limit GB 18582-2008 Appendix A; Color paint and varnish low VOC
    latex paint
    in the volatile organic compounds (in-tank VOC) content determination GB /T23984-2009 and so on.
    in the selection of detection methods, the same type of paint, generally only corresponding to one detection method. However, color paint and varnish and related products related standards provide that: 0.1% of the products, the need to use the differential method "color paint and varnish volatile organic compounds (VOC) content of the measurement difference method GB/T 23985-2009."
    detection experts remind: because of the variety and variety of coatings, choose the method: first look at which industry (such as
    building coatings
    , or
    industrial coatings
    ), and then look at the product category (water or solvent-based), and then check whether the product has the corresponding product standards, no national standards, looking for industry standards, landmark methods, no, reference to certain national standards or industry standards methods. However, there are exceptions,
    powder coating
    as a new type of coating is not currently on the powder coating VOC content determination method, this time you can refer to GB/T 23984-2009, density with replacement specific gravity bottle method to determine.
    "Solvent-based wood coatings" (GB 18581) specified the limit values of various types of coatings, of which alcoholic acid coatings VOC limit is the lowest, 500 g/L.
    water-based coatings
    national standard VOC limit
    1: "inner wall coatings" (GB 18582-2008) water-based wall coatings VOC limit of 120 g/L, water-based wall putty VOC limit of 15g/kg.
    2: "Indoor decoration materials
    water-based wood coatings
    in the limit of harmful substances (GB 24410-2009) paint VOC content of 300 g/L, putty VOC content of 60g/kg or less.
    should paint manufacturers deal with the consumption tax?"
    Testing understand that, with the country's more and more attention to environmental issues, the paint industry is bound to change to an environment-friendly type. Prior to the China Coatings Industry Association held a timely "paint consumption tax policy seminar" with a large number of paint enterprises to discuss countermeasures. On the one hand, enterprises need to speed up the pace of transformation and upgrading, strict compliance with national standards, control the content of VOC; On the other hand, should also pay attention to the industry dynamics in a timely manner, appropriate control and adjustment of the production process, testing pass will also pay close attention to the paint industry standard information, and strive to publish in the first time on the platform.
    testing pass also for this paint consumption tax produced a special "paint products duty-free testing business guidance manual" for paint enterprises to provide consumption tax testing business guidance.
    This article is an English version of an article which is originally in the Chinese language on and is provided for information purposes only. This website makes no representation or warranty of any kind, either expressed or implied, as to the accuracy, completeness ownership or reliability of the article or any translations thereof. If you have any concerns or complaints relating to the article, please send an email, providing a detailed description of the concern or complaint, to A staff member will contact you within 5 working days. Once verified, infringing content will be removed immediately.
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