13。 According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing Notes on the Scope of Taxation of Agricultural Products, the applicable VAT rate of natural rubber (including latex and dry rubber) is 13%. Natural rubber (NR) is a natural polymer compound with cis-1, 4- polyisoprene as the main component. Among its components, 9 1% ~ 94% is rubber hydrocarbon (cis-1, 4- polyisoprene), and the rest is non-rubber substances such as protein, fatty acid, ash and sugar. Natural rubber is the most widely used universal rubber.