For enterprises that are general taxpayers and follow the non-simplified tax calculation method, the value-added tax rate for cement sales is 17%, and they can issue general invoices or special invoices.

Small-scale taxpayers selling cement are subject to a value-added tax rate of 3% and can only issue general invoices.

The tax rate for commercial concrete in 2017 is 17%.

However, you can choose the simplified tax calculation method according to the provisions of Caishui [2009] No. 9, and calculate and pay VAT according to the VAT collection rate of 3%.

"Notice of the Ministry of Finance and the State Administration of Taxation on the policy of applying low VAT rates and simplified VAT collection methods to some goods" (Caishui [2009] No. 9):

(III ) General taxpayers who sell the following self-produced goods may choose to calculate and pay VAT at a 6% collection rate in accordance with the simplified method ["Notice of the Ministry of Finance and the State Administration of Taxation on the Simplification of Value-Added Tax Collection Rate Policies" (Caishui [2014] No. 57 ) was changed to “according to the 3% tax rate”. ]:

1. Electricity produced by small hydropower units at or below the county level. Small hydropower units refer to small hydropower units with an installed capacity of less than 50,000 kilowatts (including 50,000 kilowatts) built by various investment entities.

2. Sand, soil and stone used in construction and production of building materials.

3. Bricks, tiles and lime continuously produced from self-quarried sand, soil, stone or other minerals (excluding clay solid bricks and tiles).

4. Biological products made from microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.

5. Tap water.

6. Commercial concrete (limited to cement concrete produced with cement as raw material).

After a general taxpayer chooses the simplified method to calculate and pay VAT, it cannot be changed within 36 months.