Is the log tax rate 9 or 13

If the value-added tax on the production of products is 13%, it can be deducted at 10%, otherwise it is deducted at 9%, logs are tax-free products, and the purchasing unit can deduct input tax, 13% Scope of application: the sale or import of goods (except for the application of a low tax rate, zero-rate) the provision of taxable labor services. Provision of tangible movable property leasing services.

Applicable to the 13% tax rate are as follows:

1, food, edible vegetable oil;

2, tap water, heating, cold water, hot water; gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use;

3, books, newspapers, magazines;

4, feed, fertilizers, pesticides, agricultural machinery, agricultural film;

5, agricultural products;

6, metal ore mining products;

7, non-metallic ore mining products;

8, audio-visual products and electronic publications (since January 1, 2007);

9, dimethyl brewing (since July 1, 2008), salt (since September 1, 2007);

10, the State Council Other goods as stipulated by the State Council. The tax rate is the ratio between the taxable amount and the taxable object.

In summary, the VAT rate may be different for different goods and services, and the specific rate needs to be determined in accordance with relevant laws, regulations and provisions. In addition, the VAT rate may also be adjusted according to the macroeconomic control policies of the state. If you need to know the VAT rate of specific goods or services, it is recommended to check the relevant laws, regulations and policy documents, or to consult and inquire with the relevant departments.

Legal basis:

Article 27 of the Provisional Regulations of the People's Republic of China on the Implementation of the Value-added Tax Law

If the purchased goods or taxable services for which input tax has been deducted, and if the cases stipulated in Article 10 of the Regulations occur (except for tax-exempted items and non-value-added-tax taxable services), the amount of the input tax of such purchased goods or taxable services should be deducted from the current period's The amount of input tax shall be deducted from the amount of input tax of the current period; if the amount of input tax cannot be determined, the amount of input tax to be deducted shall be calculated according to the actual cost of the current period.

Article 28

The criteria for small-scale taxpayers referred to in Article 11 of the Regulations are:

(1) Taxpayers engaged in the production of goods or the provision of taxable labor services, as well as taxpayers who are mainly engaged in the production of goods or the provision of taxable labor services and who are engaged in the wholesaling or retailing of goods, and whose annual value-added tax (hereinafter referred to as the taxable sales) is less than 500,000 yuan (inclusive, the same hereinafter);

(2) Taxpayers other than those stipulated in Paragraph 1(a) of this Article with annual taxable sales of less than 800,000 yuan.

The reference to engaging mainly in the production of goods or the provision of taxable labor services in the first paragraph of this Article means that the taxpayer's annual sales of the production of goods or the provision of taxable labor services account for more than 50% of the annual taxable sales.