What's the tax rate for noodles?

For noodle processing, the VAT rate is 13% for general taxpayers and 3% for small-scale taxpayers.

According to Article 1 of the Notes on the Tax Scope of Some Goods of Value-added Tax in the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Notes on the Tax Scope of Some Goods of Value-added Tax (Guo Shui Fa [1993]1), the "grain" in the goods subject to the tax rate of 13% refers to all the goods. The goods include wheat, rice, corn, sorghum, millet, soybeans and other miscellaneous grains (such as barley and oats) as well as processed flour, rice and corn. Not including food replicas (such as dried noodles, Daoxiao Noodles, wonton skins, etc.). ) and all kinds of cooked food and non-staple food.

In addition, according to the second paragraph of Article 6 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policies and Provisions on Value-added Tax and Business Tax (Caishuizi [1994] No.026), simply processed food replicas such as Daoxiao Noodles, dumpling wrappers and rice noodles are subject to value-added tax at the rate of 13%. Grain replica refers to raw food processed with grain as raw material, excluding dried noodles, quick-frozen food and non-staple food processed with grain as raw material. The specific scope of grain resumption shall be determined by the branches directly under the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning according to the above principles, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

According to the document [1994]17 issued by the State Administration of Taxation of Guo Yu, according to the situation in our province, the specific scope of grain replicas includes Daoxiao Noodles, wet noodles, wonton skin, cold rice noodles, rice noodles, rice noodles, bean jelly, rice cakes, rice cakes, spring rolls, zongzi and rice noodles.