Is the processing fee tax rate 9 or 13?

According to the approval of the tax authorities, enterprises can change the calculation method of tax rate at any time. When an enterprise accepts commissioned production and processing, the tax payable is not zero, and the tax rate of 9% can be adopted. If a single business tax is paid in time for a collective partnership, the tax rate of 5% can be adopted. The entrusted processing tax rate is 13%, which is the tax rate that should be calculated when calculating the tax payable according to Article 30 of the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC), which came into effect on October 2011year.