Legal analysis: First, the scope of tax exemption policy. Books that can enjoy the VAT exemption policy refer to books and pictures published by publishing units approved by the State Press and Publication Administration, which are sorted by the International Standard Book Number (ISBN), excluding newspapers, periodicals, audio-visual products or electronic publications. It is the wholesale and retail industries that can enjoy the VAT exemption policy, excluding the printing and publishing industries. Two, the taxpayer's book wholesale and retail enjoy the value-added tax exemption policy, what are the specific requirements in the aspects of invoice issuing and accounting. Taxpayers engaged in book wholesale and retail business and enjoying the VAT exemption policy shall issue ordinary invoices, and shall not issue special VAT invoices. Taxpayers engaged in taxable (such as periodicals) and tax-free items should account for their sales separately. Those who do not account separately do not enjoy the tax-free policy. The input tax of tax-free items obtained by general VAT taxpayers shall not be deducted, and the input tax of taxable items and tax-free items that cannot be operated at the same time shall not be deducted. The undivided input tax is calculated according to the following formula: undivided input tax in the current period = all undivided input tax in the current period × total sales of tax-free items enjoying value-added tax in the current period ÷ total sales in the current period.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.