Exempted from VAT, special VAT invoices cannot be issued, but ordinary VAT invoices can be issued. Just drive normally. For ordinary taxpayers, the tax rate for books is 13%. If it is a small-scale taxpayer, the collection rate is 3%.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing to Promote Preferential Policies for Cultural Value-added Tax and Business Tax (Caishui [2065438+03] No.87):

1 October 20 13,1to February 20 17, 12, 3 1 are exempt from the value-added tax on book wholesale and retail. The scope of books is still in accordance with the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [1993] 15 1).

Extended data:

Management of issuing special invoices for value-added tax.

1, basic terms. General taxpayers selling goods (including goods deemed to be sold) and taxable services, as well as non-taxable services that are subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated.

2. Special provisions. General taxpayers of value-added tax shall not issue special invoices for value-added tax under the following circumstances.

(1) Selling taxable items to consumers;

(2) Selling duty-free items;

(3) Selling goods declared for export and selling taxable services overseas;

(4) using the goods for non-taxable items;

(5) using the goods for collective welfare or personal consumption;

(6) Providing non-taxable services (excluding value-added tax), transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices shall not be issued.

Baidu Encyclopedia-Invoice Issuing