Tax rate for purchasing cotton from cotton suppliers.

The tax rate for cotton is 13%. Duty-free means that agricultural producers sell their agricultural products duty-free, not that cotton is a duty-free product. Small-scale taxpayers selling cotton are not exempt from tax, and the value-added tax is levied at 3%. For duty-free agricultural products purchased from agricultural producers or agricultural products purchased from small-scale taxpayers, you have no input tax because you can't issue VAT invoices, but you can calculate the input tax according to the deduction rate of 13%. The low tax rate of cotton is 13%, so you buy cotton from cotton suppliers (general taxpayers), and the tax rate is 13%. The VAT invoice issued by cotton suppliers will indicate the tax amount (sales amount * 13%), so you can deduct it according to the tax amount on the VAT invoice.