In response to national energy conservation and environmental protection policies, and to assist battery enterprises in legally enjoying consumption tax exemption preferences, Guangdong Energy Storage Testing Technology Co., Ltd. relies on authoritative qualifications and professional capabilities to provide special battery consumption tax exemption testing services that meet tax requirements, enabling enterprises to easily realize the dividends of tax incentives.

I. Policy Core: Key Requirements for Battery Consumption Tax Exemption

According to the Notice of the Ministry of Finance and the State Taxation Administration on Levying Consumption Tax on Batteries and Coatings (Caishui〔2015〕No.16) and relevant announcements of the State Taxation Administration, the core points of the battery consumption tax levy and exemption policy are as follows:

• Levy Scope: Covers all types of batteries including primary batteries, secondary batteries, fuel cells, and solar cells, with an applicable tax rate of 4%. The levy links are production, entrusted processing, and import.
• Tax-Exempt Categories: Mercury-free primary batteries, nickel-metal hydride (Ni-MH) secondary batteries, lithium primary batteries, lithium-ion secondary batteries, solar cells, fuel cells, and all-vanadium redox flow batteries are exempt from consumption tax.
• Precondition for Exemption: Enterprises must provide product test reports issued by testing institutions recognized by quality and technical supervision departments at or above the provincial level. The testing institutions must hold CMA qualification (Qualification Certification for Metrological Accreditation) and corresponding battery testing items.

II. Qualification Guarantee: Authoritative Testing Qualifications Recognized by Tax Authorities

Guangdong Energy Storage Testing Technology Co., Ltd. is a compliant testing institution meeting policy requirements, with core qualifications as follows:

• Holds CMA qualification certification (Certificate No.: CMA202019014977), with filed battery testing items required by the policy. Test reports can be directly used as the basis for tax exemption declarations.
• Possesses CNAS laboratory accreditation (Certificate No.: CNAS L13753), with testing capabilities in line with international standards. Reports have broad recognition and credibility.
• Fully meets the requirements of the Announcement of the State Taxation Administration on Issues Concerning the Administration of Consumption Tax Levying on Batteries and Coatings, ensuring enterprises have no compliance risks in enjoying tax exemption policies.

III. Service Advantages: Full-Process Support for Worry-Free Preference Enjoyment

• Comprehensive Coverage of Tax-Exempt Categories: Testing services fully cover all tax-exempt battery types, meeting the testing needs of different enterprises.
• Compliant Report Output: Test reports are compiled in strict accordance with tax authority requirements, with complete content and accurate data, directly applicable for tax exemption declarations and record-keeping.
• Efficient Testing Cycle: Optimized testing processes shorten the cycle while ensuring quality, enabling enterprises to quickly obtain reports and timely enjoy tax preferences.

IV. Cooperation Consultation: Professional Team Escorting the Entire Process

With years of experience in battery testing, Guangdong Energy Storage Testing Technology Co., Ltd. has established a professional technical team to provide enterprises with full-process services from testing consultation, sample submission to report issuance.

If your enterprise is engaged in battery production, entrusted processing, or import business and needs to handle consumption tax exemption testing, please contact us through the following channels:

• Official Website: www.gdestl.com
• Consultation Hotline: +86 13925598091
• Contact Email: net03@gtggroup.com

With authoritative qualifications and professional services, we will help enterprises legally enjoy tax preferences, reduce operating costs, and promote the development of the green energy-saving industry.