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What is the general tax rate for book publishing and distribution?
VAT general taxpayer enterprises publish and sell books, newspapers and periodicals, and the applicable VAT rate is 9%; Small-scale taxpayer enterprises publish, distribute and sell books, newspapers and periodicals, and the applicable VAT collection rate is 3% (in 2020, during the epidemic period, the tax authorities will have preferential policies for small-scale enterprises, which will be reduced to 1%).