KFC chicken wings are frozen food, and the tax rate after reform is 9. According to relevant information, KFC's ingredients are mainly taxed at 9% and 13%, mainly semi-finished products. There are almost no duty-free vegetables and fresh meat, and the typical high input and low sales items (upside down), coupled with the continuous expansion of stores, have formed a VAT deduction. Sales of frozen food and other commodities are 65,438+03%, and frozen storage service is 6%. If the cold storage is leased, it can be simply levied at 5% before the camp reform, and at 9% after the camp reform.