Legal analysis: the consumption tax is levied on batteries produced, commissioned and imported. The scope of battery consumption tax collection includes primary batteries, storage batteries, fuel cells, solar cells and other batteries. According to relevant laws and regulations, batteries have been included in the scope of consumption tax collection. Therefore, batteries have been included in the list of taxable consumer goods, including primary batteries, storage batteries, fuel cells, solar cells and other batteries. However, for mercury-free primary batteries, consumption tax is exempted. The scope of consumption tax is 14 goods, as follows: 1, cigarettes. The scope of collection is products processed and produced with tobacco leaves as raw materials. Cigars, cigars and cut tobacco are three subheadings. Among them, cigarettes are collected in the production and wholesale links, while cigars and cut tobacco are only collected in the production links. 2. wine and alcohol. This tax item consists of five subheads: white wine, yellow wine, beer, other wines and alcohol. 3. cosmetics. Including perfume, perfume essence, powder cake, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, eyelashes, full set of cosmetics and other beauty products used to beautify the human body surface in daily life. High-grade skin care cosmetics also belong to the tax scope of this tax item. 4. Precious jewels and jade. Including all kinds of gold and silver jewelry and all kinds of jewelry and jade that have been mined, polished and processed. 5. Firecrackers and fireworks. Including fireworks, rotating fireworks, combined fireworks and other firecrackers and fireworks. Starting guns and firecrackers in sports are not levied according to this tax item. 6. refined oil. Include gasoline, diesel oil, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil. 7. car tires. Automobile tires refer to the inner and outer tires used for various automobiles, trailers, special vehicles and other motor vehicles. However, radial tires are exempted from consumption tax, and the consumption tax is stopped for refurbished tires. 8. motorcycles. Including mopeds and motorcycles, the tax rate is set according to the displacement. 9. cars. Including passenger cars and light commercial vehicles, the tax rate is set in stages according to the cylinder volume (that is, the displacement). 10, golf and equipment. Including golf balls, golf clubs and golf bags (bags). 1 1, high-end watches. All kinds of watches with sales price (excluding VAT) above 10000 yuan. 12, yacht. Including all kinds of motor boats with a hull length of more than 8 meters (inclusive) and less than 90 meters (inclusive), which are mainly used for non-profit activities such as water sports and leisure and entertainment. 13, wooden disposable chopsticks. Including wooden disposable chopsticks of various specifications. 14, solid wood floor. Including various specifications of solid wood floors, solid wood finger-jointed floors, solid wood composite floors and solid wood decorative boards with tenons and grooves on the side end faces for decorating walls and ceilings.

Legal basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Tax Reduction of Battery Coatings.

Article 1 Batteries and paints are included in the scope of duty-free collection, and the applicable tax rate is 4%.

Article 4 Changing the large package of purchased batteries and paints into small packages or marking the purchased batteries and paints without processing shall be regarded as the production of taxable consumer goods. Units and individuals that have the above-mentioned production behaviors shall declare and pay consumption tax according to regulations.