近接部分地区反映，商品混凝土生产企业在于其外购原材料难以取得增值税专用发票,进项税额抵扣不定，造成企业税收负担较高，为了平衡企业的税收负担并便于对商品混凝土生产企业的税收征管，现将有关问题通知如下：对增值税一般纳税人生产销售的商品混凝土，按规定应当征收增值 Proximity of parts of the region reflects the fact that the commodity concrete production enterprises are difficult to obtain value-added tax special invoices for the purchased raw materials, and the input tax amount is subject to an irregular tax deduction, resulting in a higher corporate tax burden. In order to balance the tax burden of enterprises and facilitate tax collection and administration over commodity concrete producers , The relevant issues are hereby notified as follows: Commodity concrete produced and sold by value-added taxpayers in general shall be accrued value-added as required