近接部分地区反映 ,商品混凝土生产企业由于其外购原材料难以取得增值税专用发票 ,进项税额抵扣不足 ,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 Proximity of some regions reflects that commercial concrete producers are hard-pressed to obtain value-added tax special invoices because of purchased raw materials, and the input tax is underpaid, resulting in a higher corporate tax burden. In order to balance the tax burden of enterprises and facilitate the tax collection and administration over commodity concrete producers , We hereby notify the relevant issues as follows: For commercial concrete produced and sold by value-added taxpayers in general,