Printing fees, whether from cultural sports or cultural and creative projects, only charge 6% or 3% tax points.

Pay attention to distinguish between three situations:

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 to print other printed materials except books, newspapers and magazines.