Legal analysis: As coatings are "goods" within the scope of VAT, VAT is levied according to regulations, and some of them belong to consumer goods, so consumption tax is added. Among them, the paint under construction with volatile organic compounds content below 420g/L (inclusive) is exempt from consumption tax. Consumption tax is the general name of all kinds of taxes with the turnover of consumer goods as the object of taxation. It belongs to the category of turnover tax. On the basis of the general collection of value-added tax on goods, a small number of consumer goods are selected to collect consumption tax again, so as to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue. The current scope of consumption tax collection mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items, and some tax items are subdivided into several subheads.

Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Article 1 Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are VAT taxpayers and shall pay VAT in accordance with these Regulations.

Article 5 Where a taxpayer conducts taxable sales, the value-added tax shall be calculated and collected according to the sales amount and the tax rate stipulated in Article 2 of these Regulations, which is the output tax. Output tax calculation formula: output tax = sales amount × tax rate.

Article 6 Sales amount refers to the total price and other expenses charged by taxpayers for taxable sales excluding output tax. Sales are calculated in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.