The Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection of Value-added Tax on Pet Feed (Guo Shui Han [2002] No.812) stipulates that pet feed products are not exempt from value-added tax, and value-added tax should be levied at the rate of feed products 13%. Now the tax rate is 9%.
Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process.