Legal analysis: 1. From 202 1 1 to 2023 1 February 31,the following VAT refund policies will be implemented. (1) The following publications are subject to the publishing value-added tax 100% tax refund policy: 1. China * * * official publications of the production party and democratic parties at all levels, official publications of the National People's Congress, the Chinese People's Political Consultative Conference, the government, trade unions, the Communist Youth League, women's federations, the Disabled Persons' Federation and the Association for Science and Technology, and official publications of Xinhua News Agency. Institutions at all levels above do not include their subordinate departments. The scope of VAT refund for government newspapers and periodicals is within a newspaper and a periodical of a unit. 2. Newspapers specially published for children, textbooks for primary and secondary school students. 3. Newspapers specially published for the elderly. 4. Publications in minority languages. 5. Braille books and periodicals. 6 publications published by publishing units registered in Inner Mongolia, Guangxi, Tibet, Ningxia and Xinjiang. 7. Books, newspapers and periodicals listed in Annex 1 of this announcement. (2) The following publications are subject to the policy of 50% VAT refund after collection: 1. All kinds of books, periodicals, audio-visual products, and electronic publications, except the publications with 100% VAT refund as stipulated in Item (1) of Article 1 of this announcement. 2 newspapers listed in Annex 2 of this announcement. (3) The following printing and production businesses are subject to the value-added tax policy of 100%: 1. Printing or making publications in minority languages. 2. Printing business of printing enterprises in Xinjiang Uygur Autonomous Region listed in Annex 3 of this announcement. Two, from 202 1 month 1 day to February 3, 20231day, book wholesale and retail value-added tax shall be exempted. 3. From 202 111to 2023 1 February 31,the ticket income of popular science units, as well as the ticket income of party and government departments and associations at or above the county level to carry out popular science activities, shall be exempted from value-added tax.

Legal basis: Article 2 of the Announcement of 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 (AnnouncementNo. 10 of State Taxation Administration of The People's Republic of China of the Ministry of Finance) stipulates: 202 10 to10 in 2023.