Ordinary taxpayers can get special payment for value-added tax when they buy books in the bookstore of ordinary taxpayers. Ticket, the general taxpayer must issue a special VAT payment book, and the VAT rate is 13%? Tickets.
Article 2 of the revised Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1. cereals and edible vegetable oils;
2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;
3. Books, newspapers and magazines;
……
Article 21 Taxpayers selling goods or taxable services shall pay special value-added tax to taxpayers. Do ticket buyers issue special value-added tax? Tickets, and in the VAT special issue? The ticket is marked with sales amount and output tax respectively.