最近,财政部、国家税务总局印发《关于简并增值税征收率政策的通知》(财税[2014]57号),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%。此次政策调整涉及的现行特定的一般纳税人征收率项目中,征收率为6%的项目包括自来水、小型水力发电单位生产的电力、部分建材产品和生物制品,征收率为4%的项目包括寄 Recently, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Policy on the Collection Rate of Degenerated Value-added Tax (Cai Shui [2014] No. 57), the collection rate of degenerate and unified value-added tax, and the collection rate of 6% and 4% Unified adjustment of 3%. Among the current general taxpayer tax collection items involved in the policy adjustment, the project with a collection rate of 6% includes tap water, electricity generated by small hydropower units, some building materials products and biological products. The project with a levy rate of 4% includes send