VAT general taxpayer production and sales of construction sand, soil, stone how to pay VAT?
Electricity produced by small hydropower units below county level and below county level Small hydropower units, refers to the construction of various types of investment in the installation capacity of 000 kilowatts or less (including 000 kilowatts) of small hydropower units; 2 Building and production of building materials used in sand, soil, stone; (Including clay solid brick, tile); 4 With the microbial, microbial metabolites, animal toxins, human or animal blood or tissue system of the production of sand, soil, stone or other minerals continuous production of brick, Into the biological products; 5 tap water; 6 commercial concrete (only to cement as raw material production of cement concrete) In addition, the general taxpayer to choose a simple way to calculate the value-added tax, 36 months may not be changed
The following goods sold by the general taxpayer, Simple method to pay VAT according to the 6% levy rate: 1
A: According to the Circular of the State Administration of Taxation of the Ministry of Finance on the Application of the Low Tax Rates and Simple Measures for the Application of Value Added Tax on Value-added Tax for Certain Goods (Cai Shui [2009] No
