1. The printing factory buys its own paper and prints books, newspapers and magazines with unified serial numbers, which is equivalent to the printing factory selling books and newspapers.

The tax rate of 13% applies.

2. The tax rate of17% is applicable to the paper provided by the entrusting party, no matter what it is printed, because in this case, the printing factory only provides printing.

Brush labor.

3. The tax rate of17% is applicable to printing plants that buy paper to print other printed materials except books, newspapers and magazines.