According to the provisions of Caishui [1994] No.22, since May/994 1 day, the tax rate of metal mining products and non-metal mining products has been adjusted from 17% to 13%. Coal refers to raw coal directly mined from underground and coal washing and coal preparation produced by washing and dressing. Landed coal, stone coal, selected coal, weathered coal and slime produced during mining, washing and transportation also belong to the collection scope of "coal". The coal products sold by coal production enterprises 1994 1 10 to 1 994 may1are taxed at the rate of 17%. Overpayment and underpayment 13% of the paid tax (as stipulated in the letter of the State Administration of Taxation [2003] 1 44: from June 65438+2. Provisions on VAT reduction and exemption [200 1]No. 198. Electricity produced by coal gangue, coal slime, oil shale and wind power shall be subject to the policy of halving the taxable amount of value-added tax. Document Caishui [2004] No.25 stipulates that since June 65438+1 October1in 2004, the payable value-added tax will be levied on the electricity produced by stone coal by half. Since June 5438+1 October1day, 2004, coal gangue, coal slime, stone coal and oil shale are used to produce electricity, and the proportion of coal gangue, coal slime, stone coal and oil shale in power generation fuel (by weight) must reach more than 60% (including 60%) to enjoy the value-added tax policy stipulated in this article. According to Caishui [2007] 1 1, the Ministry of Finance will work with the Development and Reform Commission, the General Administration of Customs and State Taxation Administration of The People's Republic of China to formulate special import tax policies in key areas of major technical equipment that have played a significant role in promoting the sustainable development of the national economy and have a positive role in structural adjustment, industrial upgrading and enterprise innovation. Preferential tax rebates are given to some key parts imported by domestic enterprises for developing and manufacturing these equipment and raw materials that cannot be produced in China. Generally, they are used as state investment and converted into state capital, which is mainly used for the research and development of new products and the construction of independent innovation ability of enterprises. The State Council identified 16 key areas of major technical equipment, including large-scale underground comprehensive coal mining, lifting and washing equipment and large-scale open-pit mine equipment. 3. Out-of-price expenses Guo [1996] No.589 stipulates that the price difference, quantity difference, funds and expenses of selling coal that the production and sales enterprises of coal enterprises should collect from users, transportation enterprises and transportation households but not collected by the coal coke management station belong to the out-of-price expenses incurred in selling coal. Therefore, value-added tax should be levied on the amount difference, price difference, funds and expenses charged by the coal coke management station according to regulations.