After the introduction of the policy of levying consumption tax on the coating industry, the industry has had a strong response. The suggestions put forward recently are as follows:
I. It is suggested that the object of collection should be changed from the purchase of solvents (according to the total amount of purchased solvents), which can achieve the dual purpose of controlling production and product emissions at the same time.
II. Determination of VOC content 420g / L under the construction condition of the starting point. As it is difficult to determine the VOC level under the final construction state, it is suggested that the control and management of VOC content of coating products should be achieved by the front-end R & D and quality control of the manufacturer, and the back-end compulsory product detection should only be used as a supplementary means to supervise, urge and promote the manufacturer's control and management of VOC content of coating products. It is suggested that the self declaration of the coating manufacturer and the official test (spot check) results should be regarded as equally valid within a period of time from the implementation, as the judgment basis for whether to levy the consumption tax on the coating.
3. VOC test methods and standards. It is recommended to use the general national standard test method for VOC, but update and revise it as soon as possible to meet the requirements of VOC regulations and market development for the real situation of VOC. In the case that the new standard has not yet been issued, the testing institutions shall be accepted and encouraged to use the corresponding international standards for testing.
IV. VOC test of special coatings containing active ingredients. The existing VOC test methods are applicable to most of the coating varieties, but for some coating varieties containing active diluents or active ingredients, such as solvent-free coating, UV curing coating, there is no corresponding national or industrial standard for VOC test methods. It is suggested to simulate the specific conditions of coating process when testing VOC content, and use the difference method to determine.
5. Deduction and return of paid consumption tax. In order to avoid double taxation, increase the cost of enterprises and increase the tax burden of taxpayers. It is suggested that the consumption tax paid on raw materials should be deducted from the consumption tax payable for coating products, and the tax refund should be recommended for the import or production of the products with consumption tax paid to be re exported.
Vi. automatic exemption of consumption tax on the varieties of environmentally friendly coatings. It is suggested that the technical level should be clear, the varieties and categories that do not need to issue inspection results should be released, meaningless work should not be done, the burden of enterprise tax and tax should be reduced, system defects should be blocked, and randomness should be reduced; it is suggested that the detailed rules for the implementation of waterborne coatings should be clear that it is not necessary to provide relevant test reports; it is suggested that the performance of military coatings should be exempted for a long time, special purpose and number of confirmation Products with small quantity can be exempted from consumption tax directly.
7. Justice and fairness in law enforcement. It is suggested to strengthen the training for the relevant personnel of the local law enforcement departments to ensure that the same regulations do not deviate from the implementation results due to human factors. In addition, it is suggested to speed up the publicity and training for the enterprise, so as to help the relevant management personnel (such as tax) of the enterprise understand as soon as possible, so that the two sides can fully communicate and reduce the error in the implementation. At the same time, it is suggested that the process of excise tax collection should be fair and just, and the enterprises that do not pay taxes in violation of regulations such as not issuing invoices should be strengthened in the inspection and punishment.
VIII. Scope of HS code collection covered by consumption tax on imported coatings. It is suggested that the Ministry of finance, the Ministry of State Taxation and the Chinese customs should jointly announce the tax number of imported coatings to be taxed, such as 32083209 (part), and distinguish the chemical raw materials and coatings covered by the tax number. The chemical raw materials do not need to be taxed.
9. Suggestions on the formulation of detailed rules for taxation. For many kinds of coatings on the market, they are not classified according to the specific functions, according to the form of coatings, and according to the current tax policies, the detailed tax rules for various coatings are formulated. It can be divided into powder coating, solvent coating, water-based coating, solvent-based UV curable coating and water-based UV curable coating. According to the VOC index whether it is up to the standard, the detailed rules are formulated according to the exemption and compulsory inspection, exemption and taxation.
10. Suggestions on encouraging the use of green solvents. To some extent, the existing coating technology is still dependent on solvents. When the performance of water-based coatings and UV curable coatings can not completely replace solvent based coatings, it is suggested that relevant leading departments should issue supplementary rules to encourage coating enterprises to use green environmental solvents and promote the green and sustainable development of the economy.
Xi. Suggestions on the establishment of fund incentives. In order to truly achieve energy conservation and emission reduction, encourage and support the progress of coating technology, the "environment-friendly coating fund" was established with the consumption tax of coating as the capital source to support the implementation of relevant projects and reward advanced enterprises.
12. About the consumption tax party