According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Connection of Value added Tax Preferential Policies after the Implementation of the Value added Tax Law, starting from January 1, 2026, general taxpayers who sell self-produced commodity concrete made of cement as raw material cannot choose to use the simplified tax calculation method for taxation, and can only apply a tax rate of 13%.
The introduction of the new policy has attracted widespread attention in the industry.
The following is a summary of research feedback on some concrete enterprises in Central China.
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