If the mutton and beef applied to the tax bureau for replacement are raw meat, the value-added tax shall be exempted, and the tax rate column shall be filled with "tax exemption".

Because according to the regulations, the sale of fresh meat and eggs products is exempt from value-added tax. Fresh meat and eggs products are aimed at pigs, cattle, sheep, chickens, ducks and geese, and other livestock and poultry products are exempt from tax and value-added tax.