1. Electricity produced by small hydropower units at or below the county level. Small hydropower units refer to small hydropower units with an installed capacity of less than 50,000 kilowatts (including 50,000 kilowatts) built by various investment entities.

2. Sand, soil and stone used in construction and production of building materials.

3. Bricks, tiles and lime continuously produced from self-quarried sand, soil, stone or other minerals (excluding clay solid bricks and tiles).

4. Biological products made from microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues. ?

5. Tap water. ?

6. Commercial concrete (limited to cement concrete produced with cement as raw material). ?

After a general taxpayer chooses the simplified method to calculate and pay VAT, it cannot be changed within 36 months. ?According to the above regulations, if an ore material enterprise meets the above conditions and chooses the simple method to collect value-added tax, the value-added tax will be calculated and paid at a collection rate of 3%; if it does not choose the simple method to collect value-added tax, the value-added tax will be calculated and paid at a rate of 17%. Extended information

The implementation of special VAT invoices is a critical step in the VAT reform. It is different from ordinary invoices. The party has to pay VAT to the seller.

It functions as a tax payment certificate. More importantly, special VAT invoices connect all links from the initial production to final consumption of a product, maintaining the integrity of the tax and reflecting the role of VAT.

There are usually two names for special value-added tax invoices. Taking "100,000 yuan" as an example, they are divided into: "100,000 yuan version" and "100,000 yuan limited version." Among them, the price excluding tax of the "100,000 yuan version" can exceed RMB 100,000, while the price excluding tax of the "limited version 100,000 yuan" cannot exceed RMB 100,000. In daily work, we should pay attention to distinction.

Baidu Encyclopedia-Special Value-Added Tax Invoice