Legal basis: Announcement of State Taxation Administration of The People's Republic of China on Continuation of Preferential Policies for Publicity and Cultural Value-added Tax In order to promote the development of publicity and cultural undertakings in China, the preferential policies for publicity and cultural value-added tax will continue to be implemented. The relevant matters are hereby announced as follows: 1. From 202 1 1 to 2023 1 February 31,the following VAT refund policies will be implemented. (1) The following publications are subject to the publishing value-added tax 100% tax refund policy: 1. Government newspapers and periodicals organized by China * * and democratic parties at all levels, government newspapers and periodicals of the National People's Congress, the Chinese People's Political Consultative Conference, trade unions, the Communist Youth League, women's federations, the Disabled Persons' Federation and the Association for Science and Technology, and government newspapers and periodicals of Xinhua News Agency. Institutions at all levels above do not include their subordinate departments. The scope of VAT refund for government newspapers and periodicals is within a newspaper and a periodical of a unit. 2. Newspapers specially published for children, textbooks for primary and secondary school students. 3. Newspapers specially published for the elderly. 4. Publications in minority languages. 5. Braille books and periodicals. Six kinds of publications published by publishing units registered in five autonomous regions including Inner Mongolia, Guangxi and Ningxia. 7. Books, newspapers and periodicals listed in Annex 1 of this announcement. (2) The following publications are subject to the policy of 50% VAT refund after collection: 1. All kinds of books, periodicals, audio-visual products, and electronic publications, except the publications with 100% VAT refund as stipulated in Item (1) of Article 1 of this announcement. 2 newspapers listed in Annex 2 of this announcement. (3) The following printing and production businesses are subject to the value-added tax policy of 100%: 1. Printing or making publications in minority languages. 2. Printing business of printing enterprises in * * D * * autonomous region listed in Annex 3 of this announcement.