Two. Basis: Provisional Regulations on Value-added Tax (II) Taxpayers sell or import the following goods at the tax rate of 13%:3. Books, newspapers and magazines;

3. Tax preference: Article 15 of the Provisional Regulations on Value-added Tax is exempt from value-added tax for the following items: (3) antique books;

Conclusion: For selling books, the general taxpayer's VAT rate is13%; The collection rate of small-scale taxpayers is 3%; If you sell used books, you are exempt from VAT.

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