Paint industry consumption tax policy recommendations

China Coatings Network
News: the
paint
industry after the introduction of the consumption tax policy, the industry response is strong, the recent proposal is as follows:
, the proposed object of collection from the solvent purchase link (according to the total amount of solvents purchased), can be achieved at the same time to control production, product emissions of the dual purposes.
, about the starting point construction state VOC content of 420g/L identification. Because the VOC level in the final construction state is difficult to determine, it is suggested that the control and management of VOC content of paint products should be achieved by the manufacturer's front-end research and development and quality control, and the mandatory product testing at the back end should only be supervised as a supplementary means to urge and promote the control and management of VOC content of paint products. It is suggested that the self-declaration of paint production units and the results of official tests (spot checks) should be considered equally valid for a period of time from the beginning of implementation as a basis for determining whether to levy a paint consumption tax.
, about VOC testing methods and standards. It is recommended to use VOC's common national standard testing method, but update the revision as soon as possible to meet the VOC regulations and market developments for VOC's real situation requirements. In the absence of new standards, testing institutions are accepted and encouraged to use appropriate international standards for testing.
, about the active ingredients containing special paint varieties VOC testing. Existing VOC testing methods are applicable to most coating varieties, but for some coating varieties containing active thinners or active ingredients, such as solvent-free coatings, photo-curing coatings, etc., there is currently no corresponding VOC testing methods of national standards or industry standards. It is recommended to simulate the specific conditions of the coating process when testing the VOC content, and to use the differential method for determination.
, deductions and refunds for taxes paid on consumption tax. In order to avoid double taxation, increase the cost of enterprises and increase the tax burden of taxpayers. It is proposed that paint products should be allowed to deduct the consumption tax paid by raw materials from the taxable amount of consumption tax; Imported or produced goods that have received consumption tax are re-exported and tax rebates are recommended.
, on the environmentally friendly paint varieties of automatic exemption from consumption tax. It is suggested that the technical level should be clear, issue the variety category that does not need to issue inspection results, do not do meaningless work, reduce the burden of enterprise taxation and taxation, block the defects of the system, reduce randomness; It is recommended
water-based
, the implementation rules should clearly do not need to provide relevant testing reports; It is proposed that products with long confirmation time, special purpose and small quantity of performance, such as military coatings, may be exempted directly from consumption tax.
, on fair and equitable law enforcement. It is recommended that training be strengthened for relevant personnel of local law enforcement to ensure that the same legislation does not deviate from the results of implementation due to human factors. It is also recommended that consideration be given to speeding up publicity and training for enterprises in particular to help the relevant managers of enterprises (e.g. tax) understand as quickly as possible, so that the two sides can fully communicate and reduce errors in implementation. At the same time, it is suggested that the process of collecting consumption tax should be fair and just, and enterprises that do not pay taxes in violation of the law, such as not invoicing, should increase their inspection and punishment.
, the scope of HS code collection covered by the consumption tax on imported paints. It is recommended that the Ministry of Finance, the Ministry of Taxation and the Chinese Customs jointly publish imported paint tax numbers, such as 3208,3209 (partial), and distinguish between chemical raw materials and coatings covered by the tax numbers, which do not need to be taxed.
9, on the formulation of tax rules recommendations. For many paint varieties on the market, not according to the specific functional classification, according to the shape of the paint, in accordance with the current tax policy, the formulation of various types of paint tax rules. Can be divided into
powder coatings
, solvent-based coatings, water-based coatings, solvent-based photo-curing coatings, water-based photo-curing coatings several categories, according to VOC indicators or not, according to exemption and mandatory inspection, exemption and taxation to formulate rules.
, recommendations to encourage the use of green solvents. In the existing coating technology to a certain extent still depends on the reality of solvents, in the water-based coatings and photo-cured coatings performance can not completely replace solvent-based coatings, it is recommended that the relevant leading departments issue supplementary rules to encourage
coating enterprises
to use green solvents to promote green sustainable economic development.
recommendations on the establishment of a fund to encourage. In order to truly achieve energy conservation and emission reduction, encourage and support the technological progress of coatings, with paint consumption tax as the source of funds, cooperation to set up an "environment-friendly paint fund" to support the implementation of related projects, reward advanced enterprises.
, on the improvement of the consumption tax scheme: the tax method from the price to the amount. Provisions from the price levy, one is to appear the same solvent varieties, applied in low-end paint tax less and high-end paint tax, which is equivalent to supporting the development of low-end solvent-based paint varieties, is not conducive to the development of the industry, obviously is not the intention of the regulations; Second, the effect of paint VOC on the atmosphere, in quantity and not at price. After changing the ad from the price to the quantity, the automatic change, the fixed rate change quota, so that it is easy to confirm.
13, on positive guidance, correct publicity recommendations. Combined with the industrial base, scientific and technological support, market cognition and acceptance of industrial development foundation and environment and other realistic conditions and development paths, scientific publicity, strengthening science and technology, reasonable guidance, not over-correct, not thick, for the development of the paint industry to create a good environment.