Is it necessary to pay stamp duty for book retailing?

1. Subscription voucher (including purchase order, purchase order, etc.). Books, newspapers, periodicals and audio-visual products signed between publishing units and distribution units shall be taxed by both parties.

Two, all kinds of issuing units, as well as subscription vouchers between issuing units and subscription units or individuals, are temporarily exempt from stamp duty.

3. The subscription certificate shall be subject to the stamp duty "purchase and sale contract", and the tax amount shall be calculated according to the order quantity and the purchase price of the issuing unit.

For details, please refer to China Finance and Taxation Network: Announcement of State Taxation Administration of The People's Republic of China on Exemption from Stamp Duty for Subscription Certificates such as Books and Newspapers. /ntax/apps/laws/index . PHP/law text/laws content？ LawSerialNo = 2 ECD 2 BD 94734 e5dd 392d 8678 BC 64 cdab & amp； term=%CD%BC%CA%E9