Is there any preferential treatment for the sale and tax payment of coal gangue and pulverized coal in coal trading? What is the value-added tax of coal gangue and pulverized coal?

There are preferential policies for producing other products with them as raw materials, but it seems that there is no preferential policy for simply trading coal gangue. I checked the whole VAT legal document library and found no preferential policies.

The VAT rate should be 17%, if you are a general taxpayer.

There are no preferential policies in the legal database of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but in some places, preferential policies may not be necessary, or you need to consult the competent tax authorities.