A: According to the Provisional Regulations on Value-added Tax, Caishui [2017] No.37, Caishui [2018] No.32 and Announcement No.39 of the General Administration of Customs of the Ministry of Finance, the applicable tax rate for publishing and selling books is 9%.
Policy reference:
1. Article 2 of the Provisional Regulations on Value Added Tax:
(2) The taxpayer sells or imports the following goods at a tax rate of 13%: 3. Books, newspapers and magazines;
2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Policies of Degenerate VAT Rate (Caishui [2065438+07] No.37)
From July of 20 17 and 1 year, the structure of VAT rate will be simplified and the VAT rate of 13% will be cancelled. The relevant policies are hereby notified as follows:
1. The tax rate for taxpayers selling or importing the following goods is 1 1%:
Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.
3. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate (Caishui [2065438+08] No.32)
1. Taxpayers engaged in VAT taxable sales or imported goods, and the original tax rates were 17% and 1 1%, and the tax rates were adjusted to 16% and 10% respectively.
4. Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of VAT (Announcement No.39 of the General Administration of Customs of the Ministry of Finance)
1. General VAT taxpayers (hereinafter referred to as taxpayers) carry out VAT taxable sales or import goods. If the original tax rate is 16%, the tax rate will be adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.