财税[2014]57号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:为进一步规范税制、公平税负,经国务院批准,决定简并和统一增值税征收率,将6%和4%的增值税征收率统一调整为3%。现将有关事项通知如下:一、《财政部国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》(财税〔2009〕9号)第二条第(一)项和第(二)项中 Cai Shui [2014] No. 57 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation, and the Finance Bureau of Xinjiang Production and Construction Corps: In order to further standardize the tax system and fair tax burden, with the approval of the State Council, Value-added tax levied rate, the 6% and 4% of the VAT levied unified adjusted to 3%. The relevant matters are hereby notified as follows: 1. Article 2 (1) of the “Circular of the Ministry of Finance and the State Administration of Taxation on the Low-tax Value-added Tax Applicable to Partial Cargoes and the Convenllent Policy of Value Added Tax Collection” (Cai Shui [2009] No. 9) and In subparagraph (b)