According to Article 2 of the Provisional Regulations on Value-added Tax, the value-added tax rate of sand and gravel should be 17%.

At the same time, the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Application of VAT Rate to Some Goods and the Policy of Collecting VAT by Simple Method (Caishui [2009] No.9) stipulates that general VAT taxpayers can choose to calculate and pay VAT at the rate of 6% according to the simple method when selling sand, soil and stone used as building materials for their own use.

Small-scale taxpayers do not apply the VAT rate, and the sand and gravel sales are paid at the rate of 3%.

According to the paid value-added tax, you also need to pay the corresponding urban construction tax and education surcharge.