Tax classification code: 10702080 1 tax classification name: paint invoice with VOC content less than 420g/L (inclusive) Product name: paint putty powder. Paint refers to the spraying material made of oil, resin, pigment, solvent, drier and other auxiliary materials, which meets the requirements of product quality standards after processing. Coatings (paints) are divided into two categories according to the main film-forming substances: water-based coatings and non-water-based coatings. Putty is generally composed of base material, filler, water and additives. The tax classification of packaging and similar products with sealed materials is 10702 1202, and the code of the Bureau of Statistics is: 26 1202. Binder, also known as binder, is the most critical component in putty, which mainly plays a variety of roles such as bonding. The most commonly used binders for putty are cement and organic polymers, which can be divided into emulsion and latex powder. Cement is a kind of binder with good adhesion, good durability and reasonable cost performance, but its tensile strength and crack resistance are poor. Organic polymer can modify and toughen it, thus improving the performance of putty.

Legal basis: Article 3 of the Enterprise Income Tax Law of People's Republic of China (PRC). A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.