Value-added tax rate of mung bean cake

13%。 According to the relevant provisions of the Provisional Regulations on Value-added Tax, the food industry belongs to the processing and sales of goods. Under normal circumstances, the VAT rate applicable to enterprises by general VAT taxpayers is 13%, and mung bean cakes belong to the food industry. The VAT rate refers to the ratio of the total tax amount of VAT taxable products to the sales revenue. Because the value-added tax is levied on the value-added amount of taxable products, it is necessary to maintain the consistency of the tax burden of the same product at the same time.