近日,国家税务总局发出通知,决定: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税的,自2000年1月1日起按照6%的征收率征收增值税,但不得开具增值税专用发票。据悉,由于种种原因,商品混凝土生产企业外购原材料难以取得增值税专用发票,进项税额抵扣不足,造成企业 Recently, the State Administration of Taxation issued a circular and decided: As for value-added tax on commercial concrete produced and sold by value-added taxpayers in general, VAT shall be levied at a rate of 6% from January 1, 2000 onwards, but no Issued special VAT invoice. It is reported that, due to various reasons, the purchase of raw materials purchased by commercial concrete producers is difficult to obtain value-added tax invoices, input tax credit shortfall, resulting in enterprises