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【涨知识】上海书展来啦,带您了解图书相关税收知识
蓝色柳林财税室·2025-08-17 00:43

Group 1 - The article highlights the upcoming Shanghai Book Fair and its associated theme "I Love Reading, I Love Life," aiming to enhance the literary atmosphere in the city [1] - It explains the definition of publications, which include books, newspapers, periodicals, audio-visual products, and electronic publications as per the regulations of the State Council [1] - The article mentions that, according to the announcement from the Ministry of Finance and the State Taxation Administration, the value-added tax (VAT) for book wholesale and retail will be exempt until December 31, 2027 [1] Group 2 - It discusses the importation of books and whether they enjoy preferential tax policies, stating that since January 1, 2021, imported scientific popularization items, including books and periodicals, are exempt from import VAT [2] - The article clarifies that subscription contracts and related documents for the distribution of publications are exempt from stamp duty, continuing the policy established in 1989 [2]