Notice of the State Administration of Taxation on Exempting Value-Added Tax on Imported Books and Materials Sold by China International Book Trading Corporation Guangzhou Branch
国家税务总局关于中国国际图书贸易总公司广州分公司销售进口图书资料免征增值税的通知
This document exempts the domestic sale of imported books and periodicals by the China International Book Trading Corporation Guangzhou Branch to higher education institutions, educational research units, and the Beijing Library from value-added tax, in accordance with the provisions of Caishui [1998] No. 68. Taxpayers must issue ordinary invoices for exempted books and materials and cannot issue special VAT invoices.