财政部(88)财税字第108号和(88)财税字第082号下达建材,非金属矿采选产品试行增值税和征免税问题的通知,现摘录如下:一、减税、免税1、散装水泥减按14%的税率征收增值税;2、废渣砖在一九九二年年底前免征增值税;3、下列产品在一九八九年年底前暂减增值税;①有色金属矿采选产品,其它非金属矿釆选产品,按应纳税额减半征收增值税; The Ministry of Finance (88) Financial and Taxation Word No. 108 and (88) Taxation and Taxation Word No. 082 issued notices on the issue of VAT and levy and exemption for building materials and non-metallic ore mining and mining products, which are now excerpted as follows: 1. Tax Reduction and Tax Exemption 1. Bulk cement shall be subject to a 14% tax rate on value-added tax; 2) waste residue bricks exempted from value-added tax before the end of 1992; 3. the following products shall be temporarily deducted before the end of 1989; 1 non-ferrous metal mines Product selection, other non-metallic mineral selection products, tax levied by half of the value-added tax;