1. The printing factory buys paper by itself and prints books, newspapers and magazines with uniform numbers, and the tax rate of 9% is applicable;

2. No matter what kind of paper is printed, the tax rate of 13% is applicable to the paper provided by the entrusting party;

3. The tax rate of13% is applicable to printing plants that buy paper by themselves and print other printed materials except books, newspapers and magazines;

4. If printing and binding services are provided, the average taxpayer is 6%.

Tax rate classification mainly includes:

1, fixed tax rate, which is in the form of the absolute amount of tax paid directly by the unit of measurement of the tax object, is applicable to the tax levied by quantity;

2. Proportional tax rate means that the same tax rate is applied to the same tax object regardless of the amount, which is applicable to the collection of turnover tax;

3. Progressive tax rate refers to the tax rate that increases with the increase of the number of taxable objects, which is applicable to the taxation of income and property items. Progressive tax rate can be subdivided into full progressive tax rate and excess progressive tax rate.

To sum up, the tax rate is the proportion or amount of tax levied on the tax object. Tax rate is the measure of calculating tax amount and an important symbol of measuring tax burden.

Legal basis:

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Taxpayers selling or importing books, newspapers and magazines have a tax rate of 13%. Accordingly, the tax rate of 13% is applicable to publishing houses, newspapers and magazines.

Printing enterprises use printing technology to make original words, pictures and lines into finished books, newspapers and periodicals. The processing fee charged by the publishing unit for printed matter with paper and samples shall be paid with VAT at the rate of 16% according to the "processing" item.