1. The value-added tax rate of metal ore mining and dressing products and non-metal ore mining and dressing products is restored from 13% to 17%.
Second, the value-added tax rate of 13% is still applicable to edible salt, and its specific scope refers to edible salt that meets the two national standards of "Edible Salt" (GB 5461-2000) and "Hygienic Standard for Edible Salt" (GB 2721-2003).
Three, the metal ore mining products mentioned in this notice, including ferrous and nonferrous metal ore mining products; Non-metallic mineral mining products include non-metallic mineral mining products, coal and salt except metallic mineral mining products.
Iv. this notice shall be implemented as of 1 month 1 day, 2009. Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting the Value-added Tax Rate of Mining Products of Metal Mines and Non-metal Mines ([94] Caishuizi No.22), Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting the Value-added Tax Rate of Industrial Salt and Edible Salt (Caishui [2007]1kloc-0/) and Notice of State Taxation Administration of The People's Republic of China on the Applicable Tax Rate of Non-ferrous Metal Roasting Mines.