The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Application of VAT Rate to Some Liquid Milk (State Taxation Administration of The People's Republic of China Announcement No.201KLOC-0/No.38) stipulates that pasteurized milk produced in accordance with the National Food Safety Standard-Pasteurized Milk (GB 19645-20 10) and pasteurized milk produced in accordance with the National Food Safety Standard.
According to the above regulations, the VAT rate of enterprises selling pasteurized pure milk is 9%.