6月(yue)(yue)5日，財政(zheng)部、國家稅(shui)務總局發(fa)布(bu)通知(zhi)，明確自(zi)2018年(nian)(nian)1月(yue)(yue)1日起至2020年(nian)(nian)12月(yue)(yue)31日，繼續實(shi)施宣(xuan)傳文化(hua)增(zeng)值稅(shui)優惠政(zheng)策。截(jie)至目前，我國宣(xuan)傳文化(hua)增(zeng)值稅(shui)優惠政(zheng)策已延續4次，每(mei)次延續期限(xian)為(wei)2-3年(nian)(nian)，繼2013年(nian)(nian)延續5年(nian)(nian)之(zhi)后，此次政(zheng)策延續時(shi)間為(wei)3年(nian)(nian)，業界認(ren)為(wei)這與未(wei)來將要頒布(bu)的(de)增(zeng)值稅(shui)法(fa)相銜(xian)接不無關系。

就在半(ban)個月前，商報(bao)頭版頭條《業界熱期稅(shui)收優惠政策延續(xu)》刊發(fa)后，引發(fa)行(xing)業廣泛關注。此次財政部、稅(shui)務總局發(fa)布的《通知》，正是對這一行(xing)業熱點關切問題的最新回(hui)應，實(shi)屬行(xing)業重大利好(hao)。

根(gen)據(ju)通知，對(dui)(dui)中國(guo)共產(chan)黨和(he)各(ge)民(min)主(zhu)黨派的(de)(de)(de)(de)各(ge)級組織的(de)(de)(de)(de)機關報(bao)紙(zhi)(zhi)和(he)機關期(qi)刊(kan)(kan)，專(zhuan)為(wei)(wei)少(shao)年兒童出(chu)版(ban)發(fa)行的(de)(de)(de)(de)報(bao)紙(zhi)(zhi)和(he)期(qi)刊(kan)(kan)，中小(xiao)學的(de)(de)(de)(de)學生(sheng)課本(ben)，專(zhuan)為(wei)(wei)老年人出(chu)版(ban)發(fa)行的(de)(de)(de)(de)報(bao)紙(zhi)(zhi)和(he)期(qi)刊(kan)(kan)，少(shao)數(shu)民(min)族(zu)文(wen)(wen)字出(chu)版(ban)物(wu)(wu)，盲(mang)(mang)文(wen)(wen)圖書和(he)盲(mang)(mang)文(wen)(wen)期(qi)刊(kan)(kan)，經批準在內(nei)蒙(meng)古、廣(guang)西、西藏、寧夏、新疆五(wu)個自治區內(nei)注冊(ce)的(de)(de)(de)(de)出(chu)版(ban)單(dan)位出(chu)版(ban)的(de)(de)(de)(de)出(chu)版(ban)物(wu)(wu)等在出(chu)版(ban)環節執行增值稅(shui)100%先(xian)(xian)征(zheng)(zheng)后退的(de)(de)(de)(de)政(zheng)策(ce)；對(dui)(dui)其他各(ge)類(lei)圖書、期(qi)刊(kan)(kan)、音像(xiang)制品、電(dian)子出(chu)版(ban)物(wu)(wu)在出(chu)版(ban)環節執行增值稅(shui)先(xian)(xian)征(zheng)(zheng)后退50%的(de)(de)(de)(de)政(zheng)策(ce)，但通知規定的(de)(de)(de)(de)執行增值稅(shui)100%先(xian)(xian)征(zheng)(zheng)后退的(de)(de)(de)(de)出(chu)版(ban)物(wu)(wu)除外；對(dui)(dui)少(shao)數(shu)民(min)族(zu)文(wen)(wen)字出(chu)版(ban)物(wu)(wu)的(de)(de)(de)(de)印刷或制作業務等執行增值稅(shui)100%先(xian)(xian)征(zheng)(zheng)后退的(de)(de)(de)(de)政(zheng)策(ce)。

通知中規(gui)定(ding)的(de)(de)增值稅(shui)先(xian)征后退政(zheng)(zheng)策的(de)(de)納稅(shui)人(ren)，必須(xu)是具(ju)有相關出(chu)(chu)版(ban)(ban)(ban)(ban)物出(chu)(chu)版(ban)(ban)(ban)(ban)許可(ke)證的(de)(de)出(chu)(chu)版(ban)(ban)(ban)(ban)單(dan)位(wei)(wei)（含以(yi)(yi)“租(zu)型”方式(shi)取(qu)得專有出(chu)(chu)版(ban)(ban)(ban)(ban)權進行(xing)(xing)出(chu)(chu)版(ban)(ban)(ban)(ban)物印刷發行(xing)(xing)的(de)(de)出(chu)(chu)版(ban)(ban)(ban)(ban)單(dan)位(wei)(wei)）。承擔省(sheng)級及(ji)以(yi)(yi)上出(chu)(chu)版(ban)(ban)(ban)(ban)行(xing)(xing)政(zheng)(zheng)主管(guan)部門指定(ding)出(chu)(chu)版(ban)(ban)(ban)(ban)、發行(xing)(xing)任務(wu)的(de)(de)單(dan)位(wei)(wei)，因(yin)進行(xing)(xing)重組(zu)改制(zhi)等原(yuan)因(yin)尚未辦理出(chu)(chu)版(ban)(ban)(ban)(ban)、發行(xing)(xing)許可(ke)證變更的(de)(de)單(dan)位(wei)(wei)，經(jing)財政(zheng)(zheng)部駐各地財政(zheng)(zheng)監察專員辦事處商省(sheng)級出(chu)(chu)版(ban)(ban)(ban)(ban)行(xing)(xing)政(zheng)(zheng)主管(guan)部門核(he)準，可(ke)以(yi)(yi)享受相應的(de)(de)增值稅(shui)先(xian)征后退政(zheng)(zheng)策。

通(tong)知(zhi)明確(que)，免征圖書批發、零售環(huan)節增值(zhi)稅；對(dui)科普單(dan)位(wei)的門票(piao)收入，以及(ji)縣級及(ji)以上黨政(zheng)(zheng)部門和(he)科協開(kai)展科普活動的門票(piao)收入免征增值(zhi)稅。通(tong)知(zhi)要求，納稅人(ren)應將享(xiang)(xiang)受上述(shu)稅收優惠政(zheng)(zheng)策的出(chu)版(ban)物(wu)在財務上實行單(dan)獨核(he)算，不(bu)進行單(dan)獨核(he)算的不(bu)得(de)(de)享(xiang)(xiang)受通(tong)知(zhi)規定的優惠政(zheng)(zheng)策。已(yi)按(an)軟件產(chan)品享(xiang)(xiang)受增值(zhi)稅退稅政(zheng)(zheng)策的電子(zi)出(chu)版(ban)物(wu)不(bu)得(de)(de)再按(an)通(tong)知(zhi)申請增值(zhi)稅先征后(hou)退政(zheng)(zheng)策。

按照(zhao)通知(zhi)規定應(ying)予免(mian)征的增(zeng)值(zhi)稅(shui)，凡(fan)在接到通知(zhi)以前已經征收入(ru)庫的，可抵減納稅(shui)人以后月份應(ying)繳納的增(zeng)值(zhi)稅(shui)稅(shui)款或者辦(ban)(ban)理(li)稅(shui)款退庫。納稅(shui)人如(ru)果已向購買方開(kai)具了增(zeng)值(zhi)稅(shui)專(zhuan)用(yong)發(fa)票(piao)(piao)，應(ying)將專(zhuan)用(yong)發(fa)票(piao)(piao)追回(hui)后方可申請辦(ban)(ban)理(li)免(mian)稅(shui)。凡(fan)專(zhuan)用(yong)發(fa)票(piao)(piao)無法追回(hui)的，一律照(zhao)章征收增(zeng)值(zhi)稅(shui)。