A: According to Article 2 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing to Promote Preferential Policies for Cultural Value-added Tax and Business Tax (Cai Shui [2013] No.87), "From 20 10/year10 to 2017/KLOC. Seven. Relevant Definitions of this Notice (2) The scope of books, newspapers and periodicals (i.e. magazines) shall still be implemented according to the Notice on Printing and Distributing in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Guo Shui Fa [1993] 15 1No.); ......。 "

According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing (Guo Shui Fa [1993] 15 1No.), XI. Books, newspapers and magazines.

Books, newspapers and magazines are paper products printed according to the original text, pictures and lines by printing technology. Commodity scope includes: (1) books. 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 "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)": "Article 21 stipulates that taxpayers may not issue special invoices when selling duty-free goods."

Therefore, sales of duty-free books shall not issue special VAT invoices.