The reporter learned from the Ministry of Finance on July 17 that the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation recently issued a notice clarifying that consumption tax policies for some battery products will be adjusted step by step starting September 1, 2026. China currently levies a 4% consumption tax on batteries. This is a tax policy that has been implemented since February 2015. At the same time, the policy is clear. Seven types of batteries, including lithium primary batteries, lithium-ion batteries, and solar cells, are exempt from consumption tax. According to the announcement, this policy adjustment will gradually resume the levy of consumption tax on some batteries. From September 1, 2026, consumption tax will be levied on mercury-free primary batteries, nickel metal hydride batteries, lithium primary batteries, lithium-ion batteries, and all-vanadium liquid flow batteries; from September 1, 2027, consumption tax will be levied at a 4% rate. From April 1, 2027, consumption tax will be levied on photovoltaic cells at a rate of 2%; from April 1, 2028, consumption tax will be levied at a rate of 4%. At the same time, some new technology batteries enjoy consumption tax exemption for a certain period of time. According to the announcement, from September 1, 2026 to December 31, 2028, perovskite batteries, laminated batteries, and gallium arsenide batteries in sodium-ion batteries, solid-state batteries, fuel cells, and photovoltaic cells will be exempted from consumption tax. Industry insiders said that overall, this policy adjustment is in line with changes in the development situation of China's battery industry, which is conducive to better playing the role of consumption tax regulation, promoting resource conservation and environmental protection; promoting the healthy and high-quality development of the battery industry; and promoting technological progress and industrial upgrading in the industry.

The reporter learned from the Ministry of Finance on July 17 that the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation recently issued a notice clarifying that consumption tax policies for some battery products will be adjusted step by step starting September 1, 2026. China currently levies a 4% consumption tax on batteries. This is a tax policy that has been implemented since February 2015. At the same time, the policy is clear. Seven types of batteries, including lithium primary batteries, lithium-ion batteries, and solar cells, are exempt from consumption tax. According to the announcement, this policy adjustment will gradually resume the levy of consumption tax on some batteries. From September 1, 2026, consumption tax will be levied on mercury-free primary batteries, nickel metal hydride batteries, lithium primary batteries, lithium-ion batteries, and all-vanadium liquid flow batteries; from September 1, 2027, consumption tax will be levied at a 4% rate. From April 1, 2027, consumption tax will be levied on photovoltaic cells at a rate of 2%; from April 1, 2028, consumption tax will be levied at a rate of 4%. At the same time, some new technology batteries enjoy consumption tax exemption for a certain period of time. According to the announcement, from September 1, 2026 to December 31, 2028, perovskite batteries, laminated batteries, and gallium arsenide batteries in sodium-ion batteries, solid-state batteries, fuel cells, and photovoltaic cells will be exempted from consumption tax. Industry insiders said that overall, this policy adjustment is in line with changes in the development situation of China's battery industry, which is conducive to better playing the role of consumption tax regulation, promoting resource conservation and environmental protection; promoting the healthy and high-quality development of the battery industry; and promoting technological progress and industrial upgrading in the industry.