The value-added tax rate of printing enterprises is 16%, but the printed books with serial numbers are calculated at 13%, and the printed books without serial numbers are calculated at 16%.

Article 2 of the Provisional Regulations on Value-added Tax of the People's Republic of China stipulates that the tax rate for taxpayers selling or importing books, newspapers and magazines is 13%. Accordingly, the tax rate of 13% is applicable to publishing houses, newspapers and magazines.

A printing enterprise uses printing technology to make the original text, pictures and lines into finished books, newspapers and periodicals. It accepts the processing fee charged by the publishing unit for printed materials with paper and sample, and shall pay VAT at the rate of 16% according to the "processing" items.

Extended information:

Enterprise value-added tax rate:

Small-scale taxpayers and ordinary taxpayers who are allowed to apply simple tax calculation method:

The collection rate is 3%: Small-scale taxpayers sell goods or processing, repair and replacement services, and sell taxable services and intangible assets; The general taxpayer has a specific taxable behavior that is applicable according to the regulations or can choose to apply the simple taxation method, except for the 5% tax rate.

5% levy rate: sales of real estate; Eligible leased real estate (land use right); Transfer of land use rights obtained before the reform of the camp; Real estate development enterprises sell and lease self-developed old real estate projects; Qualified real estate financing lease;

choose labor dispatch and safety protection services with differential tax payment; -General taxpayers provide human resources outsourcing services

The levy rate is 5% minus 1.5%: individuals rent houses, and the tax payable is calculated according to the levy rate of 5% minus 1.5%

The levy rate is 3% minus 2%: taxpayers sell second-hand goods; Small-scale taxpayers (excluding other individuals) and those who meet the prescribed conditions; Taxpayers who sell their used fixed assets can collect VAT at the rate of 3% minus 2%

General taxpayer:

The tax rate is 13%: selling or importing goods (except those listed otherwise); Sales services.

Tax rate is 9%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2. Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;

3. Books, newspapers, magazines, audio-visual products and electronic publications; 4. Feed, fertilizer, pesticide, agricultural machinery and plastic film

5. Other goods specified by the State Council.

Deduction rate of input tax on agricultural products purchased by general taxpayers:

9%: For agricultural products purchased by general VAT taxpayers, the original deduction rate of 1% was applied, and the deduction rate was adjusted to 9%.

1%: for the agricultural products purchased by general VAT taxpayers for producing or processing goods with a tax rate of 13%, the input tax is calculated according to the deduction rate of 1%.

General taxpayers are engaged in the project of camp reform:

Tax rate is 13%: modern services: tangible movable property rental services

Tax rate is 9%:

Transportation services: land transportation services, waterway transportation services, air transportation services (including space transportation services) and pipeline services, non-means of transport transportation services

Postal services: universal postal services, special postal services, Other postal services

telecommunications services: basic telecommunications services

construction services: engineering services, installation services, repair services, decoration services and other construction services

sales of real estate: transfer of ownership of real estate such as buildings and structures

modern services: real estate leasing services

sales of intangible assets: transfer of land use rights

tax rate 6%:

telecommunications services.

modern services: research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, forensic consulting services, radio, film and television services, business auxiliary services and other modern services

life services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services

sales of intangible assets: transfer of technology, trademarks and copyrights.