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Is it tax-free to sell used books?
Exempt from vat,

Sales of used books are exempt from VAT. The so-called second-hand books refer to the second-hand books and second-hand books acquired by the society.

Based on:

Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (adopted by the State Council 19 1 executive meeting),

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC)).