The Implementation Measures for the Pilot Scheme of Approved Deduction of VAT Input Tax on Agricultural Products (issued by Cai Shui [2012] No. 38) stipulates that the deduction rate of VAT input tax on agricultural products is the applicable tax rate for the sale of goods.Article 1 of Announcement No. 39 stipulates that, if a general VAT payer engages in the act of VAT-taxable sale or imports of goods, and the tax rate originally applicable to the tax rate of 16%, the tax rate is adjusted to 13%; and the tax rate is adjusted to 9% if the tax rate of 10% was originally applicable. The above provisions are effective from April 1, 2019 onwards. Therefore, after April 1, 2019, if the applicable VAT rate for the goods sold by your company is 13%, the corresponding deduction rate will be 13%; if the applicable VAT rate for the goods sold is 9%, the deduction rate will be 9%.