According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Rates for Metallic Minerals and Non-metallic Minerals Mining and Processing Products" (Finance and Taxation [2008] No. 171), metal ore mining and processing products, non-metallic minerals and mineral processing products The value-added tax rate for purchased products is restored from 13% to 17%. Coal for residents is a daily necessity for people and is related to the national economy and people's livelihood. Therefore, when the state formulated the interim regulations on value-added tax, it stipulated that coal products for residents and daily necessities such as tap water, heating, and gas should be subject to a low tax rate of 13%. The latest tax rate is 9%.