6月5日，財政(zheng)部、國家稅(shui)(shui)務總局發(fa)布通知，明確自2018年(nian)(nian)(nian)1月1日起至2020年(nian)(nian)(nian)12月31日，繼續(xu)(xu)實施宣傳(chuan)文化增值(zhi)稅(shui)(shui)優惠政(zheng)策。截至目前，我國宣傳(chuan)文化增值(zhi)稅(shui)(shui)優惠政(zheng)策已延(yan)續(xu)(xu)4次(ci)(ci)，每次(ci)(ci)延(yan)續(xu)(xu)期限為2-3年(nian)(nian)(nian)，繼2013年(nian)(nian)(nian)延(yan)續(xu)(xu)5年(nian)(nian)(nian)之(zhi)后，此次(ci)(ci)政(zheng)策延(yan)續(xu)(xu)時間為3年(nian)(nian)(nian)，業界認為這與(yu)未(wei)來將要頒(ban)布的增值(zhi)稅(shui)(shui)法(fa)相銜接不無關系。

就在半個月(yue)前(qian)，商報頭版頭條《業(ye)界熱(re)期稅(shui)收優(you)惠政策(ce)延續》刊發(fa)后，引發(fa)行業(ye)廣(guang)泛(fan)關(guan)注(zhu)。此次財政部、稅(shui)務總局發(fa)布的《通知(zhi)》，正是對這一行業(ye)熱(re)點關(guan)切問(wen)題(ti)的最新回應，實屬(shu)行業(ye)重大利好。

根據通(tong)知(zhi)，對中(zhong)國(guo)共產黨(dang)(dang)和(he)(he)各(ge)民(min)(min)主黨(dang)(dang)派的(de)(de)各(ge)級組織的(de)(de)機關(guan)報(bao)紙(zhi)(zhi)和(he)(he)機關(guan)期刊(kan)，專(zhuan)(zhuan)為少(shao)年兒童(tong)出(chu)(chu)(chu)版(ban)(ban)發行(xing)的(de)(de)報(bao)紙(zhi)(zhi)和(he)(he)期刊(kan)，中(zhong)小學的(de)(de)學生課本(ben)，專(zhuan)(zhuan)為老年人(ren)出(chu)(chu)(chu)版(ban)(ban)發行(xing)的(de)(de)報(bao)紙(zhi)(zhi)和(he)(he)期刊(kan)，少(shao)數(shu)民(min)(min)族文(wen)字出(chu)(chu)(chu)版(ban)(ban)物(wu)，盲(mang)(mang)文(wen)圖書和(he)(he)盲(mang)(mang)文(wen)期刊(kan)，經批準在內蒙古、廣西、西藏(zang)、寧夏、新(xin)疆五個(ge)自治區內注冊(ce)的(de)(de)出(chu)(chu)(chu)版(ban)(ban)單(dan)位出(chu)(chu)(chu)版(ban)(ban)的(de)(de)出(chu)(chu)(chu)版(ban)(ban)物(wu)等在出(chu)(chu)(chu)版(ban)(ban)環節執(zhi)行(xing)增(zeng)值稅(shui)(shui)100%先征后(hou)退(tui)的(de)(de)政策；對其他(ta)各(ge)類圖書、期刊(kan)、音像制(zhi)品、電(dian)子出(chu)(chu)(chu)版(ban)(ban)物(wu)在出(chu)(chu)(chu)版(ban)(ban)環節執(zhi)行(xing)增(zeng)值稅(shui)(shui)先征后(hou)退(tui)50%的(de)(de)政策，但(dan)通(tong)知(zhi)規定的(de)(de)執(zhi)行(xing)增(zeng)值稅(shui)(shui)100%先征后(hou)退(tui)的(de)(de)出(chu)(chu)(chu)版(ban)(ban)物(wu)除(chu)外；對少(shao)數(shu)民(min)(min)族文(wen)字出(chu)(chu)(chu)版(ban)(ban)物(wu)的(de)(de)印刷或(huo)制(zhi)作業務等執(zhi)行(xing)增(zeng)值稅(shui)(shui)100%先征后(hou)退(tui)的(de)(de)政策。

通知中(zhong)規定(ding)的增(zeng)值稅先(xian)征后退(tui)政策的納稅人，必須是具有(you)相關出版(ban)(ban)(ban)物(wu)出版(ban)(ban)(ban)許可(ke)證(zheng)(zheng)的出版(ban)(ban)(ban)單位（含以(yi)“租型(xing)”方式取得專有(you)出版(ban)(ban)(ban)權進行(xing)出版(ban)(ban)(ban)物(wu)印刷發行(xing)的出版(ban)(ban)(ban)單位）。承擔省(sheng)級(ji)及以(yi)上出版(ban)(ban)(ban)行(xing)政主(zhu)(zhu)管部門指定(ding)出版(ban)(ban)(ban)、發行(xing)任務的單位，因進行(xing)重(zhong)組改制等原因尚(shang)未辦理出版(ban)(ban)(ban)、發行(xing)許可(ke)證(zheng)(zheng)變更(geng)的單位，經(jing)財(cai)政部駐各地財(cai)政監察專員辦事處商省(sheng)級(ji)出版(ban)(ban)(ban)行(xing)政主(zhu)(zhu)管部門核準，可(ke)以(yi)享受相應的增(zeng)值稅先(xian)征后退(tui)政策。

通知明確，免征(zheng)圖書(shu)批(pi)發、零售環節(jie)增值(zhi)稅(shui)(shui)；對科(ke)普單位的門(men)票(piao)收(shou)入，以(yi)及(ji)縣(xian)級及(ji)以(yi)上黨政(zheng)部門(men)和科(ke)協開展(zhan)科(ke)普活動的門(men)票(piao)收(shou)入免征(zheng)增值(zhi)稅(shui)(shui)。通知要求，納稅(shui)(shui)人應(ying)將享受(shou)(shou)上述稅(shui)(shui)收(shou)優(you)惠(hui)政(zheng)策的出版物在財務上實行單獨核算(suan)，不(bu)進(jin)行單獨核算(suan)的不(bu)得享受(shou)(shou)通知規定的優(you)惠(hui)政(zheng)策。已按軟件產品享受(shou)(shou)增值(zhi)稅(shui)(shui)退(tui)(tui)稅(shui)(shui)政(zheng)策的電子出版物不(bu)得再按通知申請增值(zhi)稅(shui)(shui)先(xian)征(zheng)后退(tui)(tui)政(zheng)策。

按照通(tong)知規(gui)定應予免征的增(zeng)值(zhi)稅(shui)(shui)，凡在接到通(tong)知以(yi)前已經征收(shou)入庫(ku)的，可(ke)(ke)抵減納(na)稅(shui)(shui)人(ren)以(yi)后(hou)月份應繳納(na)的增(zeng)值(zhi)稅(shui)(shui)稅(shui)(shui)款或者(zhe)辦理稅(shui)(shui)款退庫(ku)。納(na)稅(shui)(shui)人(ren)如果已向購(gou)買(mai)方開(kai)具了(le)增(zeng)值(zhi)稅(shui)(shui)專用(yong)發票(piao)(piao)，應將(jiang)專用(yong)發票(piao)(piao)追回后(hou)方可(ke)(ke)申請(qing)辦理免稅(shui)(shui)。凡專用(yong)發票(piao)(piao)無法追回的，一律照章征收(shou)增(zeng)值(zhi)稅(shui)(shui)。