Over the past decade, in order to encourage the comprehensive utilization of resources and simplify tax management, according to the “Notice of the Ministry of Finance and the State Administration of Taxation on the Application of Low Value Added Tax Rates and Simplified Methods for Value Added Tax Collection on Some Goods” (Caishui [2009] No.
9), general taxpayers selling self-produced commercial concrete (limited to cement concrete produced from cement as raw material) can choose to pay value-added tax at a simplified rate of 3% according to the simplified method.
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