In order to further improve the consumption tax system, the battery consumption tax policy adjustments are now announced as follows: 1. Starting September 1, 2026, consumption tax will be levied on mercury-free primary batteries, metal hydride nickel batteries, lithium primary batteries, lithium-ion batteries, and all-vanadium liquid flow batteries; from September 1, 2027, consumption tax will be levied on these battery products at a 4% rate. 2. 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 on photovoltaic cells at a rate of 4%. 3. 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 are exempt from consumption tax. 4. Battery products produced and processed by taxpayers that enjoy the above tax exemption policy shall meet the national standards for that product, and products that do not meet national standards or do not have national standards shall not enjoy the tax exemption policy described above.

In order to further improve the consumption tax system, the battery consumption tax policy adjustments are now announced as follows: 1. Starting September 1, 2026, consumption tax will be levied on mercury-free primary batteries, metal hydride nickel batteries, lithium primary batteries, lithium-ion batteries, and all-vanadium liquid flow batteries; from September 1, 2027, consumption tax will be levied on these battery products at a 4% rate. 2. 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 on photovoltaic cells at a rate of 4%. 3. 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 are exempt from consumption tax. 4. Battery products produced and processed by taxpayers that enjoy the above tax exemption policy shall meet the national standards for that product, and products that do not meet national standards or do not have national standards shall not enjoy the tax exemption policy described above.