国税函[2007]599号各省、自治区、直辖市和计划单列市国家税务局:近接部分地区询问,纳税人用碎石、天然砂、矿粉、沥青等按一定比例配比并加温搅拌成沥青混凝土,对此是否应按照商品混凝土征收增值税。经研究,现将商品混凝土征收增值税的有关 State Taxation Bureau of each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the plan under the Guoshuihan [2007] No. 599: Inquire about some areas in close consultation with taxpayers with gravel, natural sand, mineral powder and asphalt at a certain ratio and heat them into asphalt Concrete, whether the VAT should be levied on commodity concrete. After the study, the value added tax will be imposed on commodity concrete