What is the value-added tax rate of sand, soil and stone?
According to the Notice of the Ministry of Finance and the State Administration of Taxation on the Administration of Value Added Tax (VAT) for Taxation on Value Added Tax on Certain Goods and Special Measures, the following goods are produced by the general taxpayer. Simple method to pay VAT according to the 6% levy rate: 1. 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 by the sand, soil, stone. 3. Bricks, tiles, lime (without clay solid brick, tile) made of sand, soil, stone or other minerals that are mined. 4. Biological products made from microbes, microbial metabolites, animal toxins, blood or tissues of human or animals. 5. tap water. 6. Commercial concrete (limited to cement concrete produced from cement as raw material). In addition, the general taxpayer to choose a simple way to calculate the value-added tax, 36 months may not be changed.
Tax rate of 3%, the tax rate of 17%.
The value-added tax rate for sand, soil and stone used for building and production of building materials is 6%
