Policy basis: 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 Collecting Value Added Tax on Some Goods (Caishui [2009] No.
9) clearly stipulates that general taxpayers who sell self-produced commodity concrete (limited to cement concrete produced from cement as raw material) can choose to calculate and pay value-added tax at a simplified rate of 3%.
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