According to Announcement No.
10 of 2026 by the Ministry of Finance and the State Administration of Taxation, starting from January 1, 2026, the original 3% simplified tax calculation policy for general taxpayers of commercial concrete will be officially abolished, and the 13% value-added tax rate will be uniformly implemented for self-produced ready mixed concrete.
Up to now, it has been implemented for about half a year, changing the tax calculation and deduction rules for concrete materials in the construction industry, which has had a significant impact on the entire construction chain, including concrete mixing plants, construction general contractors, construction units, and cost audits.
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