Taxpayers engaged in book wholesale and retail business and enjoying the VAT exemption policy shall issue ordinary invoices, and shall not issue special VAT invoices.

Taxpayers engaged in taxable (such as periodicals) and tax-free items should account for their sales separately. Those who do not account separately do not enjoy the tax-free policy. The input tax of tax-free items obtained by general taxpayers of value-added tax shall not be deducted, and the input tax of taxable items and tax-free items that cannot be divided shall not be deducted. The input tax that cannot be divided shall be divided according to the following formula:

The input tax amount that should be apportioned for VAT exemption items = all the input tax amount that cannot be apportioned in this period × the total sales amount of VAT exemption items in this period ÷ the total sales amount in this period.