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Do enterprises need to pay value-added tax when selling used books?
There is no need to pay VAT. According to the law, the following items are exempt from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

Risk warning: if a taxpayer concurrently engages in tax exemption or reduction projects, it shall separately account for the sales of tax exemption or reduction projects; If the sales volume is not accounted for separately, no tax reduction or exemption shall be allowed. If the taxpayer's sales amount does not reach the value-added tax threshold stipulated by the competent departments of finance and taxation of the State Council, it shall be exempted from value-added tax; If the threshold is reached, the value-added tax will be paid in full.