1. Value-added tax policy: The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Value-added Tax Policy for Products such as Comprehensive Utilization of Resources (Caishui [2008] 156) clearly stipulates that the sales of the following self-produced goods are exempt from value-added tax: specific building materials refer to bricks (excluding ... producing recycled asphalt concrete with waste asphalt concrete. The proportion of waste asphalt concrete in production raw materials is not less than 30%. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Policy of Applying Low VAT Rate to Some Goods and Collecting VAT by Simple Method (Caishui [2009] No.9) clearly stipulates: … General taxpayers can choose to pay 6% VAT by simple method when selling the following goods: … Commercial concrete (limited to cement concrete produced with cement as raw material). 2. Enterprise income tax policy: Notice of the Ministry of Finance on Relevant Issues Concerning the Implementation of Preferential Catalogue of Enterprise Income Tax for Comprehensive Utilization of Resources in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2008] No.47): From June 5438+ 10/day, 2008, the taxable income of products in the catalogue produced by enterprises with the resources listed in the catalogue as the main raw materials shall be calculated. When enjoying the above tax incentives, the proportion of resources listed in the Catalogue to raw materials of products shall meet the technical standards stipulated in the Catalogue. Non-resources comprehensive utilization income obtained by enterprises engaged in other projects at the same time should be accounted for separately from resources comprehensive utilization income. If it is not accounted for separately, it shall not enjoy preferential policies.