Ordinary taxpayers process wheat into flour, which still belongs to agricultural products, and the VAT rate is 13%.

Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Printing and Distributing Notes on the Taxation Scope of Agricultural Products (Caishuizi [1995] No.52);

Agricultural products refer to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture. The scope of taxation of agricultural products includes:

I. Plants

Plants include the primary products of various plants planted artificially and naturally. The specific scope of taxation is:

(1) grain

Cereals refer to the fruits of various staple plants. The tax scope of the goods includes wheat, rice, corn, sorghum, millet and other miscellaneous grains (such as barley and oats). ), and grains (such as flour, rice, corn flour, residue, etc.). ) is made by grinding and shelling.

Daoxiao Noodles, dumpling skin, wonton skin, rice noodles and other food replicas also belong to the tax scope of this commodity.