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China Coatings Network
News: Since January 26, 2015, the Ministry of Finance and the State Administration of Taxation jointly issued "on the battery,
paint
excerpriation notice" (the "fiscal tax (2015) No. 16") has been more than half a month. However, the huge shock it has caused in the industry is unprecedented and is on the rise. In the face of the paint consumption tax policy unstoppable landing, questioning, confusion, rebuke, and some even pointed the finger at the China Paint Industry Association. Unpretentable, anxious, is the industry to face.
Shock, in the face of the established paint consumption tax, as shouldering the responsibility of safeguarding the interests of the paint industry, and before and after the formulation of the consumption tax in order to minimize the adverse effects of the policy on the paint industry and made great efforts of the China Coatings Industry Association, in line with the industry responsible for the purpose of responsibility for enterprises, not only timely release of the paint consumption tax accurate interpretation, but also in the implementation of the rules to be Perfect, the industry still has more questions and suggestions need to be collected reflected to the relevant ministries, the policy was issued on February 10, 2015 in Beijing to hold a "paint consumption tax policy seminar" to help the paint industry accurately grasp the paint consumption tax policy information and part of the implementation details, to demystify doubts, guide enterprises to take measures to actively respond.
In the face of many doubts, I do not know, in September 2013, due to the continuous impact of haze, air pollution control caused the central government to attach great importance to the State Council issued the "Air Pollution Prevention and Control Action Plan" (National Development Plan No. 37), requiring "in the petrochemical, organic chemical, surface coating, packaging printing and other industries to implement comprehensive treatment of volatile organic matter." From this moment on, the coating and coating industry has become one of the focus of the Ministry of Environmental Protection's consumption tax and environmental protection policy-making. Paint, as a carrier for source management of the coating process, is formally included in the scope of consumption tax research, and is given a rare speed of policy formulation and release. As a result, the imposition of consumption tax on coatings has become irreversible. At this critical moment, in order not to make the consumption tax policy on the paint industry caused great harm, China Paint Industry Association before and after many times organized industry experts, key enterprises and the Ministry of Environmental Protection, the State Ministry of Finance and the General Administration of Taxation communication, proposed to suspend the study and formulation of this policy, and according to the characteristics of the paint industry from the object of taxation, tax time, tax rate, solvent amount quota, paint VOC content and so on Rationalization proposals, and many times in such as industry annual meetings, boards of directors, information annual meetings, professional branch annual meetings and other different industry meetings and various occasions, and through the major industry media focus on the policy-making process, and collect industry opinions to the relevant ministries to reflect the industry's demands, in order to arouse high concern of industry enterprises, early response, accelerate the pace of enterprise environmental transformation, promote industrial restructuring. Through a number of communication and struggle, due to various reasons, to the official release of the policy, although not up to industry expectations, but from the initial levy of a unified tax rate on all solvent-based coatings, to the "volatile organic content of less than 420 g / liter (including) paint exempt from consumption tax" transformation, is with the China Coatings Industry Association as the representative of the industry forces in the unremitting efforts. This is also an exception of the Ministry of Finance in China's consumption tax policy-making process for the first time to introduce the indicator exemption conditions, some paint varieties can be exempted.
sustainable development of low VOC environment-friendly coatings, product restructuring, promote industrial upgrading, promote energy conservation and environmental protection, guide the healthy and sustainable development of the industry, is our original intention and goal. Facing the landing of paint consumption tax, facing the implementation rules to be perfected, facing the concrete implementation of the policy and how to truly reflect the original intention - to truly achieve the goal of controlling VOC emissions, we do only positive response, in order to cross the difficulties together. In line with the industry responsible for the purpose of serving enterprises China Paint Industry Association held a timely "paint consumption tax policy seminar." Once the news of the meeting was released, in just a few days, has been the national
paint enterprises
, local painting association, testing institutions warm response, not only from Beijing Red Lion, Tianjin Lighthouse, Nanjing Yangtze River, Xi'an Jingjian, Jiabao, Zhangchen, Chinese paint, Dabao Chemical, Bauhinia, AkzoNobel, PPG, Libang, Asd, Dupont, Wester, Haihong old man, Zhongyuan About 180 people from key enterprises and institutions such as Jotun, COSCO Kansi, Zhong Tu Chemical, Dajin, Guangdong Tu Association, Changzhou Tu Association and the National Standardization Technical Committee, China Academy of Architectural Sciences Certification Center, China Building Materials Inspection and Certification Group, Shanghai Coatings Research Institute, Shanghai Quality Supervision and Inspection Technology Research Institute, etc., actively responded to the meeting, and collected and summarized representative constructive opinions and suggestions from tax collection methods, starting point identification, VOC measurement standards, inspection institutions, etc. President Sun Lianying of The China Coating Industry Association, Secretary-General Yang Yuande, Minister Liu Jie of the Ministry of Industrial Development and Professor Liu Guojie attended the meeting and carried out a comprehensive analysis of the coating consumption tax policy. Global
Coatings Network
learned that the meeting around the national paint consumption tax policy related to the situation and information, from the purpose of collection, legal effect, collection time, collection scope, collection object, tax rate, starting point, VOC testing methods, testing institutions and the impact on the paint industry, the implementation of the details of the national paint consumption tax policy part of the analysis, and paint production enterprises to analyze and guide measures, while collecting and summarizing paint industry problems and recommendations.
, president of China Coatings Industry Association Sun Lianying, also said in his speech that reflecting the demands of the paint industry and safeguarding the interests of the paint industry is a heavy responsibility for us. In the face of the huge impact that national policies will have on the industry, we are duty-bound to guide the industry, treat it correctly and respond positively in order to achieve healthy and sustainable development of the industry. At the same time, it is pointed out that China's economic development is entering the new normal, the consumption tax policy on paint is only the process of national industrial transformation and environmental protection policy pressure, in the paint industry the most rapidly reflected point. The state will further encourage the paint industry to transition to an environment-friendly direction, and further introduce policies and regulations for high VOC coating products and downstream applications. China's paint industry in the national economic transformation and environmental protection policy under the huge external force, to jointly promote the transformation and upgrading of the industry has become an inevitable trend.
meeting after the participants in the implementation process of possible problems have been warmly discussed, put forward constructive policy recommendations and industry response measures, and finally reached a consensus, together as an industry demand to form a document submitted to the relevant national ministries. The main concentration of recommendations includes:
1, the proposed collection object to be levied from the solvent purchase link (according to the total amount of solvent 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 (partially), 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 coating, 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, 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.
(It is also learned that for the identification of testing institutions, in the "State Administration of Taxation on the battery paint consumption tax collection and management of the interpretation of the relevant issues" to give the relevant provisions, that is, "provincial quality and technical supervision departments in accordance with the law to grant laboratory qualifications of the testing institutions."
it is true that the above list is only a relatively concentrated proposal, the China Coatings Industry Association will continue to actively communicate with the relevant ministries, reflect the aspirations of enterprises, fully safeguard the interests of the industry, and strive to minimize the adverse effects of the policy. Today, the consumption tax policy has been introduced, the paint industry can only do a positive response, sustainable development of low VOC environment-friendly coatings and high value-added products, the adjustment and optimization of the structure, strengthen innovation-driven and environmental protection ecology combined, in order to promote the transformation of the industry structure, guide the paint industry healthy and sustainable development!