Current location - Training Enrollment Network - Books and materials - Is the ordinary invoice of value-added tax for book sales zero tax rate?
Is the ordinary invoice of value-added tax for book sales zero tax rate?
The current VAT rate after the reform is as follows:

17% tax rate: applicable to selling goods and providing processing, repair and replacement services.

13% tax rate: applicable to people's livelihood issues such as books, agricultural food and resources.

1 1% tax rate: applicable to transportation, postal services, telecommunications services and personal sales of real estate.

6% tax rate: applicable to modern service industry.

3% tax rate: applicable to small-scale taxpayers.

0% tax rate: applicable to export goods.

To sum up, the general VAT invoice for book sales is made at the tax rate of 13%.