Let’s first clarify a core fact: since the implementation of Announcement No.
10 of 2026 by the Ministry of Finance and the State Administration of Taxation, there has been no transition period, no buffer period, and no special subsidies.
General taxpayers in the national concrete industry have completely bid farewell to the 3% simple tax calculation and entered the era of “hard constraints” of 13% general tax calculation.
This is not a policy adjustment, but the beginning of industry reshuffle.
Companies that cannot keep up with the pace will only be gradually eliminated.
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