The value-added tax rate of commercial concrete is 13%. Simple tax calculation method can be selected for commercial concrete, and VAT can be calculated and paid at the rate of 3%, and a special VAT invoice can be issued.

Difference between invoice tax rate of concrete of 3% and 13%

The concrete industry can issue 13% special tickets and 3% general tickets. The tax rate of special tickets and general tickets is the same. When the company has other projects that are simple to collect 3%, the tax rate of special tickets and general tickets is different. The difference between special tickets and general tickets is 1, and the deduction is different. Special tickets can deduct the tax amount, while general tickets cannot deduct the input tax; 2. With different tax rates, the tax rate of special tickets is generally 13%, 9% or 6%. The tax rate of ordinary tickets is more; 3. The printing requirements are different. The printing enterprises of special tickets are determined by the national tax authorities, while the printing enterprises of general tickets are determined by the upgraded tax authorities.

I hope the above contents can help you. If you have any other questions, please consult a professional lawyer.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.