The value-added tax (VAT) rate for the pet food processing industry is 13% for general taxpayers and 3% for small-sized taxpayers
Feed refers to the products or processed products used for animal feeding. Specific scope of taxation in accordance with the "State Administration of Taxation on the revision of the "feed" notes and strengthen the management of value-added tax on feed" (State Taxation [1999] No. 39), and includes soybean meal, pet feed, feed fish oil, mineral trace elements lick bricks, feed-grade calcium dihydrogen phosphate products.
Taxpayers selling or importing the following goods are subject to a tax rate of 11%:
Agricultural products (including grains), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residential use, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products, electronic publications.
The VAT rate of 11% was changed to 10% after the reduction.