The VAT rate of concrete is 17%. If the production enterprise of concrete is VAT, the general taxpayer can apply for 6% VAT according to the simple method, but the processing fee charged for material processing should be levied at the VAT rate of 17%; If the concrete production enterprise is a small-scale VAT taxpayer, the VAT will be levied at the rate of 6%, and the processing fee charged for material processing will also be levied at the rate of 6%.