6月5日(ri)(ri)，財政部、國(guo)家稅務(wu)總局發布(bu)通知，明確(que)自2018年(nian)1月1日(ri)(ri)起(qi)至(zhi)2020年(nian)12月31日(ri)(ri)，繼(ji)續(xu)(xu)實施宣(xuan)傳(chuan)文(wen)化增(zeng)值稅優惠政策。截至(zhi)目前(qian)，我國(guo)宣(xuan)傳(chuan)文(wen)化增(zeng)值稅優惠政策已(yi)延(yan)續(xu)(xu)4次(ci)，每(mei)次(ci)延(yan)續(xu)(xu)期限為2-3年(nian)，繼(ji)2013年(nian)延(yan)續(xu)(xu)5年(nian)之后(hou)，此次(ci)政策延(yan)續(xu)(xu)時間為3年(nian)，業(ye)界(jie)認為這與(yu)未來將(jiang)要頒布(bu)的增(zeng)值稅法相銜接不無(wu)關(guan)系。

就在半個月前，商報頭版(ban)頭條《業界熱(re)期稅(shui)收優惠(hui)政策延(yan)續》刊發后，引發行業廣泛關注。此次財(cai)政部、稅(shui)務總(zong)局發布的(de)《通知》，正是(shi)對(dui)這一行業熱(re)點關切問題(ti)的(de)最(zui)新(xin)回應，實屬行業重(zhong)大(da)利好。

根據通知，對中(zhong)國共產黨和(he)各(ge)(ge)民(min)主黨派的(de)(de)(de)(de)各(ge)(ge)級組織的(de)(de)(de)(de)機關報(bao)紙和(he)機關期(qi)(qi)(qi)(qi)刊(kan)，專為少年兒(er)童出(chu)版(ban)(ban)(ban)(ban)(ban)發行的(de)(de)(de)(de)報(bao)紙和(he)期(qi)(qi)(qi)(qi)刊(kan)，中(zhong)小學的(de)(de)(de)(de)學生課本，專為老年人出(chu)版(ban)(ban)(ban)(ban)(ban)發行的(de)(de)(de)(de)報(bao)紙和(he)期(qi)(qi)(qi)(qi)刊(kan)，少數民(min)族(zu)文字出(chu)版(ban)(ban)(ban)(ban)(ban)物(wu)，盲文圖(tu)書(shu)和(he)盲文期(qi)(qi)(qi)(qi)刊(kan)，經(jing)批準在(zai)(zai)內蒙(meng)古、廣(guang)西、西藏、寧夏、新疆五(wu)個自治區內注冊的(de)(de)(de)(de)出(chu)版(ban)(ban)(ban)(ban)(ban)單(dan)位(wei)出(chu)版(ban)(ban)(ban)(ban)(ban)的(de)(de)(de)(de)出(chu)版(ban)(ban)(ban)(ban)(ban)物(wu)等在(zai)(zai)出(chu)版(ban)(ban)(ban)(ban)(ban)環(huan)節執(zhi)(zhi)(zhi)行增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)100%先(xian)征后退(tui)的(de)(de)(de)(de)政策(ce)；對其他各(ge)(ge)類圖(tu)書(shu)、期(qi)(qi)(qi)(qi)刊(kan)、音(yin)像制(zhi)品(pin)、電(dian)子出(chu)版(ban)(ban)(ban)(ban)(ban)物(wu)在(zai)(zai)出(chu)版(ban)(ban)(ban)(ban)(ban)環(huan)節執(zhi)(zhi)(zhi)行增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)先(xian)征后退(tui)50%的(de)(de)(de)(de)政策(ce)，但(dan)通知規定的(de)(de)(de)(de)執(zhi)(zhi)(zhi)行增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)100%先(xian)征后退(tui)的(de)(de)(de)(de)出(chu)版(ban)(ban)(ban)(ban)(ban)物(wu)除(chu)外；對少數民(min)族(zu)文字出(chu)版(ban)(ban)(ban)(ban)(ban)物(wu)的(de)(de)(de)(de)印刷(shua)或制(zhi)作業務(wu)等執(zhi)(zhi)(zhi)行增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)100%先(xian)征后退(tui)的(de)(de)(de)(de)政策(ce)。

通(tong)知中規定的(de)增值稅(shui)先征后(hou)退政(zheng)(zheng)策的(de)納(na)稅(shui)人(ren)，必(bi)須是具有相(xiang)關出(chu)(chu)版(ban)(ban)(ban)物出(chu)(chu)版(ban)(ban)(ban)許可證(zheng)的(de)出(chu)(chu)版(ban)(ban)(ban)單(dan)位(wei)（含以“租(zu)型”方式取得專有出(chu)(chu)版(ban)(ban)(ban)權進行(xing)出(chu)(chu)版(ban)(ban)(ban)物印(yin)刷發(fa)行(xing)的(de)出(chu)(chu)版(ban)(ban)(ban)單(dan)位(wei)）。承擔省級(ji)及以上出(chu)(chu)版(ban)(ban)(ban)行(xing)政(zheng)(zheng)主管部(bu)門(men)指定出(chu)(chu)版(ban)(ban)(ban)、發(fa)行(xing)任務的(de)單(dan)位(wei)，因進行(xing)重組(zu)改制等原因尚未辦理出(chu)(chu)版(ban)(ban)(ban)、發(fa)行(xing)許可證(zheng)變更的(de)單(dan)位(wei)，經財政(zheng)(zheng)部(bu)駐各地財政(zheng)(zheng)監(jian)察專員辦事處商(shang)省級(ji)出(chu)(chu)版(ban)(ban)(ban)行(xing)政(zheng)(zheng)主管部(bu)門(men)核準(zhun)，可以享受(shou)相(xiang)應的(de)增值稅(shui)先征后(hou)退政(zheng)(zheng)策。

通知(zhi)明確(que)，免(mian)征圖(tu)書批發、零售(shou)環(huan)節增(zeng)值(zhi)稅；對科普單(dan)位的門票收入，以及縣級及以上(shang)黨政(zheng)(zheng)部(bu)門和科協(xie)開展(zhan)科普活動的門票收入免(mian)征增(zeng)值(zhi)稅。通知(zhi)要求(qiu)，納(na)稅人(ren)應(ying)將(jiang)享(xiang)受上(shang)述(shu)稅收優惠政(zheng)(zheng)策(ce)的出(chu)版物在財務上(shang)實行單(dan)獨(du)核算，不(bu)進(jin)行單(dan)獨(du)核算的不(bu)得享(xiang)受通知(zhi)規(gui)定的優惠政(zheng)(zheng)策(ce)。已按(an)軟件產品(pin)享(xiang)受增(zeng)值(zhi)稅退稅政(zheng)(zheng)策(ce)的電子出(chu)版物不(bu)得再(zai)按(an)通知(zhi)申請增(zeng)值(zhi)稅先征后(hou)退政(zheng)(zheng)策(ce)。

按照通知規定應予免征(zheng)(zheng)的(de)(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)，凡在接到通知以前已經征(zheng)(zheng)收(shou)(shou)入(ru)庫的(de)(de)，可抵減納稅(shui)(shui)人以后月份應繳(jiao)納的(de)(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)稅(shui)(shui)款或者辦理(li)稅(shui)(shui)款退(tui)庫。納稅(shui)(shui)人如果(guo)已向購買方(fang)開具了增(zeng)(zeng)值(zhi)稅(shui)(shui)專用發票(piao)，應將專用發票(piao)追回(hui)后方(fang)可申(shen)請辦理(li)免稅(shui)(shui)。凡專用發票(piao)無法追回(hui)的(de)(de)，一律照章征(zheng)(zheng)收(shou)(shou)增(zeng)(zeng)值(zhi)稅(shui)(shui)。