【政策解读】节能环保电池免征消费税优惠政策

Group 1 - The consumption tax rate for batteries is uniformly set at 4% for production, processing, and importation [2] - The policy is applicable nationwide without restrictions on enterprise scale, but compliance with technical standards is required [2] - To enjoy the exemption from consumption tax on batteries, taxpayers must hold a product testing report issued by a recognized testing institution [2] Group 2 - The exemption policy does not apply to second-hand or recycled batteries unless they are processed into new products that meet standards [2] - Reprocessed batteries must be certified by a CMA-accredited testing institution, and the report must include a detailed product list consistent with production records [2] - Reprocessed batteries must belong to the seven categories of exempt batteries as specified in the relevant tax regulations [2]