Group 1 - The article discusses different types of batteries, including primary batteries, secondary batteries, fuel cells, solar cells, and other batteries [2][3] - Primary batteries are designed for single use and include zinc batteries, lithium batteries, and others [2] - Secondary batteries, also known as rechargeable batteries, include acid batteries, alkaline batteries, and redox flow batteries [2] Group 2 - Fuel cells convert chemical energy directly into electrical energy through an electrochemical process [2] - Solar cells convert solar energy into electrical energy and include crystalline silicon solar cells, thin-film solar cells, and compound semiconductor solar cells [2] - Other batteries refer to any batteries not classified as primary, secondary, fuel, or solar cells [3] Group 3 - The battery consumption tax is levied at the production, processing, and import stages, targeting manufacturers and importers [3] - The consumption tax rate for batteries is set at 4% [3] - There are tax exemptions for certain types of batteries, including mercury-free primary batteries and nickel-metal hydride batteries [4] Group 4 - When repackaging batteries from bulk to smaller packages, the act is considered a taxable event, and the responsible parties must declare and pay the consumption tax [5] - Manufacturers and processors of exempt battery products must provide a product testing report from a recognized quality supervision department [6][8] - Taxpayers must submit a detailed list of products along with the testing report, ensuring consistency with accounting and sales invoices [7] Group 5 - Taxpayers who commission the processing of recycled batteries must declare and pay consumption tax based on the selling price, allowing deductions for taxes already collected by the processing party [9]