国家税务总局关于中小学课本配套产品适用增值税税率的批复
国税函〔2006〕770号Issued August 15, 2006
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
宁波市国家税务局： 你局《关于纳税人销售教材配套产品适用增值税税率的请示》（甬国税发〔2006〕131号）收悉。经研究，批复如下： 教材配套产品与中小学课本辅助使用，包括各种纸制品或图片，是课本的必要组成部分。对纳税人生产销售的与中小学课本相配套的教材配套产品（包括各种纸制品或图片），应按照税目“图书”13%的增值税税率征税。
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