As a buyer, you don't have to pay taxes, but as a seller, you have to declare taxes. According to the relevant tax laws and regulations, book sales (including distribution, wholesale and retail) should be declared and taxed by the national tax department, and the applicable tax rate is 13%. In addition, for small-scale taxpayers, VAT should be calculated and paid at the applicable VAT rate of 4% (6% for commercial enterprises and other enterprises), and the 13% tax rate applicable to the above general taxpayers is not applicable. In addition, book sellers should also report and pay urban construction tax (7% of VAT), education surcharge (3% of VAT) and local education surcharge (2% of VAT) to the local tax authorities. The above taxes are paid directly. Of course, the seller has to pay income tax, stamp duty and other taxes and fees.