On September 1, 2% consumption tax on lithium batteries came into effect. According to the policy arrangement, from September 1, 2027, the tax rate will be raised to 4%, returning to the legal benchmark tax rate of battery consumption tax.

The resumption of lithium consumption tax marks that China's lithium battery industry has officially bid farewell to the policy support period and entered a new stage of market-oriented development.

It is worth noting that although the policy was officially implemented in September, the response and adjustment of each link of the industrial chain began as early as July. From cathode materials to cell, systems, PCS and other products, the price of the whole chain has been systematically rising.

Recently, a customer contact letter from LISUN batteries once again pushed the rising price of lithium battery industry to the focus of market attention. On August 18, the LISUN battery issued a notice on price adjustment of consumption tax costs, becoming another cell manufacturing enterprise that publicized the cost of guiding new administration after the era of billion Wei Li energy and Ningde. According to the price adjustment letter, from September 1, all products in LISUN will be charged 2% consumption tax cost on the basis of the original tax-free supply price, and the urban construction tax and education fee will be added simultaneously.

Prior to this, yiweili Lithium Energy has issued a price adjustment notice at the end of July. From September 1, all domestic battery products will be charged 2% of the consumption tax cost on the basis of the original price excluding tax; export products apply for tax refund after the export declaration is completed according to the "refund after Collection" policy. In terms of Ningde era, on August 1, the quotation of the mall 314Ah cell was raised from 0.414 yuan/Wh to 0.423 yuan/Wh, with an increase of about 2.17%.

Earlier before the beginning of July, Sheng Hong shares, a PCS manufacturer, took the lead in issuing a price increase letter, with the increase of 10% to 30% for all products. Since then, many enterprises such as Hunan Yuneng, a lithium battery material enterprise, and Huichuan technology, Lvneng huichong, and east have also announced price adjustment. The cost pressure is transmitted to the downstream along the industrial chain step by step.

However, in the last window before the policy came into effect, an interesting phenomenon appeared in the industry: centralized shipment and rush to issue invoices.

According to an insider of a battery manufacturer, the delivery pace was significantly accelerated at the end of August, and the enterprise strictly controlled the process. It was necessary to complete the two conditions of goods leaving the factory and invoicing before September 1. The reason is simple-you can avoid the cost of new consumption tax by completing the transaction before the policy is implemented.

The urgency of this "rush" behavior is directly confirmed in the cost data. According to industry estimates, according to the current lithium iron phosphate batteries market average price of 0.37 yuan-0.40 yuan/Wh, the 2% consumption tax increases the cost by about 0.007 yuan-0.008 yuan/Wh. Take the 100MWh project as an example, only this one needs to spend nearly 1.3 million yuan more.

Experts pointed out that the consumption tax locked in the factory cell will directly put rigid pressure on the profit level of battery manufacturing enterprises. In the short termLook, battery enterprises will take the lead to bear the new tax burden, and then gradually transfer it in the subsequent bargaining; In the long run, this policy may become a catalyst for industry reshuffle, accelerating the clearance of backward production capacity, it forces the industrial structure to develop in a more benign and sustainable direction.

From support to regulation, from subsidies to taxation-this change initiated by consumption tax may be the only way for lithium battery industry to truly mature.