According to EnergyTrend, with the new battery consumption tax policy set to officially take effect on September 1, the Goods and Services Tax Department of the State Taxation Administration released Q&A Series III on Consumption Tax Policies on August 27, issuing official interpretations covering energy‑storage battery consumption tax, battery‑swapping services, sodium‑ion batteries, semi‑solid‑state batteries, export tax rebates, and tax exemptions for new‑type batteries.
This round of responses clarifies several key points as follows:
- Complete energy-storage systems are not subject to battery consumption tax, while battery clusters are taxable battery packs;
- Power banks fall outside the scope of battery consumption tax;
- For battery-swapping services, where self‑produced batteries are used for rental-based battery swapping, consumption‑tax liability arises upon transfer for use;
- Semi-solid-state batteries are not eligible for the consumption-tax exemption applicable to solid‑state batteries;
- For exported new-energy vehicles, no tax rebate shall be granted for consumption tax already paid on their supporting battery packs;
- Where externally-purchased battery raw materials are shared for both domestic and export sales, the previously deducted consumption-tax amount shall be reversed if the finished products are subsequently confirmed for export.
Source：EnergyTrend
