From 202 1, 1, to 1, 2023, 12, 3 1, book wholesale and retail value-added tax is exempted. Refers to the books and pictures published by publishing units approved by the State Press and Publication Administration, which are numbered by the international standard book number. According to the above regulations, books exempted from value-added tax in the wholesale and retail sectors are published by publishing units approved by the State Press and Publication Administration, and books with international standard book numbers are adopted.