The value-added tax rate of books is different under different circumstances. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Order No.538 of the State Council) and related notices, the book value-added tax rate is mainly divided into the following situations.

1. The VAT rate for books is 9%. This applies to general situations, including the wholesale and retail of books.

2. The VAT rate for books is 1 1%. Under certain circumstances, books may be classified as goods with a more favorable tax rate of 1 1%.

3. The VAT rate for books is 13%. In some cases, books may be regarded as commodities with the standard tax rate of 13%. These tax rates may be adjusted according to the latest policies and regulations promulgated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). So the specific tax rate may change.