Legal Analysis: Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the VAT Rate of Mining and Dressing Products of Metal Mines and Non-metal Mines, the VAT rate of mining and dressing products of metal mines and non-metal mines was restored from 13% to 17%. It belongs to mineral mining and dressing products, including ferrous and nonferrous metal mining and dressing products; Non-metallic mineral products, including non-metallic mineral products, coal and salt except metallic mineral products (the value-added tax rate of 13% is still applicable to edible salt).

Legal basis: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the VAT Rate of Mining and Dressing Products of Metal Mines and Non-metal Mines, the VAT rate of mining and dressing products of metal mines and non-metal mines was restored from 13% to 17%. It belongs to mineral mining and dressing products, including ferrous and nonferrous metal mining and dressing products; Non-metallic mineral products, including non-metallic mineral products, coal and salt except metallic mineral products (the value-added tax rate of 13% is still applicable to edible salt).