(1) Refund 100% of the value-added tax for the following publications in the publishing process:

1. China * * * newspapers and periodicals of production parties and democratic parties at all levels, newspapers and periodicals of people's congresses at all levels, CPPCC, government, trade unions, * * Communist Youth League, women's federations, disabled persons' federations, associations for science and technology, Xinhua News Agency and military departments.

Institutions at all levels above do not include their subordinate departments. The scope of VAT refund for government newspapers and periodicals is within a newspaper and a periodical of a unit.

2. Newspapers specially published for children, textbooks for primary and secondary school students.

3. Newspapers specially published for the elderly.

4. Publications in minority languages.

5. Braille books and periodicals.

6 publications published by publishing units registered in Inner Mongolia, Guangxi, Tibet, Ningxia and Xinjiang.

7. Books, newspapers and periodicals listed in Annex 1 of this announcement.

(two) the following publications in the publishing process to implement the policy of 50% VAT refund:

1. All kinds of books, periodicals, audio-visual products, and electronic publications, except the publications subject to 100% VAT refund as stipulated in Item (1) of Article 1 of this announcement.

2 newspapers listed in Annex 2 of this announcement.

(3) The following printing and production businesses are subject to the policy of 100% VAT being collected first and then refunded:

1. Print or make publications in minority languages.

2. Printing business of printing enterprises in Xinjiang Uygur Autonomous Region listed in Annex 3 of this announcement.

Two, from 202 1 month 1 day to February 3, 20231day, book wholesale and retail value-added tax shall be exempted.

3. From 202 111to 2023 1 February 31,the ticket income of popular science units, as well as the ticket income of party and government departments and associations at or above the county level to carry out popular science activities, shall be exempted from value-added tax.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.