, 2026, the General Administration of Taxation of the General Administration of Customs of the Ministry of Finance issued the Announcement on the Adjustment of the Consumption Tax Policy on Some Batteries, which confirmed that from September 1, 2026. Consumption tax shall be levied on mercury-free primary batteries, nickel-metal hydride batteries, lithium primary batteries, lithium ion batteries and all-vanadium redox flow batteries at a rate of 2%; from September 1, 2027, consumption tax shall be levied on the above battery products at a rate of 4%.
Some new technology batteries enjoy tax exemption from consumption tax within a certain period of time, from September 1, 2026 to December 31, 2028. Consumption tax is exempted for perovskite cells, stacked cells and gallium arsenide cells in sodium-ion cells , solid-state cells, fuel cells and photovoltaic cells.
浙公网安备33010802003254号