The VAT rate of general taxpayers selling cement is 13%, and that of small-scale taxpayers is 3%.

From March 1 day to February 3 1 day, 2020, small-scale taxpayers of value-added tax in Hubei Province will be exempted from value-added tax.

202 1, 1 to 202 1, March 3 1, small-scale taxpayers of value-added tax in Hubei Province will continue to be exempted from value-added tax; From April 20265438 1 day to April 20265438 1 day and February 202654381day, small-scale taxpayers of value-added tax in Hubei Province will collect taxable sales income at the rate of 3%, and the value-added tax will be collected at the reduced rate of 1%.

In recent years, China has established a green tax system with environmental protection tax as the main body, resource tax and farmland occupation tax as the focus, supplemented by travel tax, vehicle purchase tax, value-added tax, consumption tax and enterprise income tax, covering eight taxes in five major links: resource exploitation, production, circulation, consumption and emission. On the basis of promoting the development of the real economy and stimulating the vitality of the market, Chongyang County Taxation Bureau actively implements the policy of tax reduction and fee reduction, gives play to the role of reverse restraint and positive incentive mechanism of environmental protection tax, encourages energy conservation and emission reduction, guides green production, allows enterprises to enjoy the new policy of tax reduction and exemption, helps enterprises to adjust and optimize their industrial structure, and embark on a new path of "green development" to provide assistance for protecting green mountains and rivers.