According to the People's Republic of China (PRC) VAT Rate Table issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the current applicable tax rate is 13%. As a seller of seedlings, when selling seedlings to other enterprises or individuals, the value-added tax shall be paid to the state according to 13% of the sales amount. Enterprises that meet the requirements can apply for preferential policies for small-scale taxpayers of value-added tax, that is, enterprises with sales below 300,000 yuan can pay value-added tax at the rate of 3%.