There is a 3% tax on batteries.

The value-added tax for recycling used batteries is 3%.

General VAT taxpayers engaged in the recycling of renewable resources can choose to apply the simple tax method to calculate and pay VAT at the rate of 3%. Waste batteries belong to this article, and the simple tax method is applied to calculate and pay VAT at the rate of 3%.

202 1 65438+2 3 1 The Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Announcement on Perfecting the Value-added Tax Policy for Comprehensive Utilization of Resources, which explicitly implemented the new value-added tax policy for comprehensive utilization of resources from March 1 2022, including recycling of used batteries.

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