Individuals, self-employed individuals or small-scale taxpayers buy books with ordinary tickets.

Ordinary VAT invoices can be issued for books and can be issued normally. Old books are tax-free, while ordinary books are taxed at a low tax rate of 1 1%. Duty-free books and small-scale taxpayers can only issue ordinary tickets, and ordinary taxpayers sell books with low tax rates and issue special invoices.

The law stipulates: "Several Provisions on Handling Acts Infringeing on Consumers' Rights and Interests" If a consumer asks the operator for invoices, receipts, shopping cards, service cards, warranty certificates and other purchase vouchers or service documents after accepting the goods or services provided by the operator, the operator must issue an invoice and shall not charge additional fees.

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.

Article 21 Where the provisions on tax exemption apply to the sale of goods or taxable services, special invoices for value-added tax shall not be issued.