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Why does book publishing levy value-added tax instead of business tax? Is it from the reform of the camp? Thank you!
Not from the camp reform.

According to the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (OrderNo. 1993 of the State Council of the People's Republic of China/February/March13rd):

Article 1 Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations. Book publishing belongs to selling goods and belongs to VAT taxable goods.

Article 2 VAT rate: (2) Taxpayers sell or import the following goods at the rate of 13%:

3. Books, newspapers and magazines; This article clearly points out that the low tax rate of 13% is applicable to book sales.

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