1. According to the relevant provisions of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing to Promote Preferential Policies for Cultural Value-added Tax and Business Tax (Caishui [2013] No.87), it lasts from 2013 to 2017/kloc-0.

2. In order to help you better understand and enjoy the preferential policies, the main suggestions are as follows: The scope of tax exemption policy The books that can enjoy the VAT tax exemption policy refer to the books and pictures published by publishing units approved by the State Press and Publication Administration, which are arranged by the International Standard Book Number (ISBN), excluding newspapers, periodicals, audio-visual products or electronic publications.

3. You can enjoy the VAT exemption policy in the wholesale and retail sectors, excluding the printing and publishing sectors.

4. Taxpayers shall submit an application form for filing tax reduction or exemption to the competent tax authorities (consult tax administrators). The competent tax authorities shall complete the verification of tax reduction and exemption within the specified working days, and taxpayers may declare the tax exemption for the current month according to the declaration items approved by the competent tax authorities.

5. For the above policies, taxpayers can call 12366 to consult the competent tax authorities.