(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

3. Books, newspapers and magazines;

According to the Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Application of VAT Rate to Textbooks in Primary and Secondary Schools, Document No.770 [2006] of Guoshuihan stipulates that the auxiliary use of textbooks and textbooks in primary and secondary schools, including all kinds of paper products or pictures, is an essential part of textbooks. Textbook supporting products (including all kinds of paper products or pictures) produced and sold by taxpayers are taxed at the VAT rate of "books" 13%.

Therefore, the tax rate of "books, newspapers and magazines" printed by publication printing enterprises and supporting products of primary and secondary school textbooks is 13%. The applicable tax rate for other printed matter is 17%.