If the raw materials are the following goods, the tax rate is 13%:

Grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal for residents, books, newspapers, magazines, feed, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.

But when the seller is a small-scale taxpayer, the value-added tax is 3%.

Whether it is a general taxpayer or a small-scale taxpayer, if the purchased raw materials have not obtained the deduction certificate, it can be regarded as not containing value-added tax, that is, value-added tax is included in the purchase cost.