Do waterproof construction enterprises have preferential tax policies?
Taxpayers selling self-produced building waterproof materials and providing construction services at the same time, who meet the requirements stipulated in the Notice of State Taxation Administration of The People's Republic of China on Taxpayers Selling Self-produced Goods and Providing VAT Services and Collecting Turnover Tax for Construction Services (Guo Shui Fa [2002]117No.), shall collect VAT in accordance with the relevant provisions of this document.