6月(yue)5日，財政(zheng)部、國家稅(shui)(shui)務總局(ju)發布通知，明確自2018年(nian)(nian)1月(yue)1日起(qi)至(zhi)2020年(nian)(nian)12月(yue)31日，繼(ji)續(xu)實(shi)施宣傳文化(hua)增(zeng)值稅(shui)(shui)優惠(hui)政(zheng)策(ce)。截至(zhi)目前(qian)，我國宣傳文化(hua)增(zeng)值稅(shui)(shui)優惠(hui)政(zheng)策(ce)已延(yan)(yan)續(xu)4次，每次延(yan)(yan)續(xu)期限為2-3年(nian)(nian)，繼(ji)2013年(nian)(nian)延(yan)(yan)續(xu)5年(nian)(nian)之(zhi)后，此次政(zheng)策(ce)延(yan)(yan)續(xu)時間(jian)為3年(nian)(nian)，業界認(ren)為這與(yu)未來將要(yao)頒布的增(zeng)值稅(shui)(shui)法相銜(xian)接不無關系(xi)。

就在半個月前，商報頭(tou)版頭(tou)條《業(ye)界(jie)熱(re)期稅收優惠政策延續(xu)》刊發后(hou)，引發行(xing)(xing)業(ye)廣泛(fan)關(guan)注。此次財政部、稅務(wu)總局發布的《通知》，正是(shi)對這一(yi)行(xing)(xing)業(ye)熱(re)點(dian)關(guan)切(qie)問(wen)題的最(zui)新回應，實屬行(xing)(xing)業(ye)重大利好。

根據通(tong)知，對中國共產黨和(he)各民主黨派(pai)的(de)(de)(de)各級(ji)組織(zhi)的(de)(de)(de)機關報紙(zhi)和(he)機關期(qi)刊，專(zhuan)為(wei)少年(nian)兒童出(chu)(chu)版(ban)(ban)(ban)(ban)發行的(de)(de)(de)報紙(zhi)和(he)期(qi)刊，中小學的(de)(de)(de)學生課本，專(zhuan)為(wei)老年(nian)人出(chu)(chu)版(ban)(ban)(ban)(ban)發行的(de)(de)(de)報紙(zhi)和(he)期(qi)刊，少數民族文(wen)字出(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)，盲(mang)文(wen)圖(tu)書和(he)盲(mang)文(wen)期(qi)刊，經批準(zhun)在內蒙古、廣西(xi)、西(xi)藏、寧夏、新(xin)疆五個自治區內注冊(ce)的(de)(de)(de)出(chu)(chu)版(ban)(ban)(ban)(ban)單位出(chu)(chu)版(ban)(ban)(ban)(ban)的(de)(de)(de)出(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)等在出(chu)(chu)版(ban)(ban)(ban)(ban)環節(jie)執(zhi)行增值稅(shui)100%先(xian)征(zheng)后退(tui)(tui)的(de)(de)(de)政(zheng)策(ce)；對其他各類圖(tu)書、期(qi)刊、音像制(zhi)品、電(dian)子出(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)在出(chu)(chu)版(ban)(ban)(ban)(ban)環節(jie)執(zhi)行增值稅(shui)先(xian)征(zheng)后退(tui)(tui)50%的(de)(de)(de)政(zheng)策(ce)，但(dan)通(tong)知規定(ding)的(de)(de)(de)執(zhi)行增值稅(shui)100%先(xian)征(zheng)后退(tui)(tui)的(de)(de)(de)出(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)除外(wai)；對少數民族文(wen)字出(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)的(de)(de)(de)印刷或制(zhi)作業務等執(zhi)行增值稅(shui)100%先(xian)征(zheng)后退(tui)(tui)的(de)(de)(de)政(zheng)策(ce)。

通知中(zhong)規定(ding)的(de)(de)增值稅(shui)先(xian)(xian)征(zheng)(zheng)后退政策的(de)(de)納(na)稅(shui)人，必須是具有相(xiang)關出版(ban)物出版(ban)許可證的(de)(de)出版(ban)單(dan)(dan)(dan)位(wei)（含以“租型”方式取得專(zhuan)有出版(ban)權(quan)進(jin)行(xing)(xing)出版(ban)物印刷發(fa)(fa)行(xing)(xing)的(de)(de)出版(ban)單(dan)(dan)(dan)位(wei)）。承擔省(sheng)級及以上出版(ban)行(xing)(xing)政主(zhu)(zhu)管(guan)部(bu)門指定(ding)出版(ban)、發(fa)(fa)行(xing)(xing)任(ren)務的(de)(de)單(dan)(dan)(dan)位(wei)，因進(jin)行(xing)(xing)重組(zu)改(gai)制等原因尚未辦(ban)理出版(ban)、發(fa)(fa)行(xing)(xing)許可證變更的(de)(de)單(dan)(dan)(dan)位(wei)，經(jing)財政部(bu)駐各地(di)財政監(jian)察專(zhuan)員辦(ban)事處商(shang)省(sheng)級出版(ban)行(xing)(xing)政主(zhu)(zhu)管(guan)部(bu)門核準，可以享受相(xiang)應的(de)(de)增值稅(shui)先(xian)(xian)征(zheng)(zheng)后退政策。

通知(zhi)(zhi)明確，免(mian)征(zheng)(zheng)圖書(shu)批發、零售(shou)環節增(zeng)值稅；對科普(pu)單位的(de)(de)門票收(shou)(shou)入(ru)，以及縣級及以上黨政(zheng)(zheng)部(bu)門和科協開(kai)展科普(pu)活動的(de)(de)門票收(shou)(shou)入(ru)免(mian)征(zheng)(zheng)增(zeng)值稅。通知(zhi)(zhi)要求(qiu)，納稅人應將享(xiang)受上述(shu)稅收(shou)(shou)優惠(hui)政(zheng)(zheng)策(ce)的(de)(de)出版(ban)物在財務上實行單獨核(he)算，不進行單獨核(he)算的(de)(de)不得享(xiang)受通知(zhi)(zhi)規(gui)定的(de)(de)優惠(hui)政(zheng)(zheng)策(ce)。已按軟件產(chan)品享(xiang)受增(zeng)值稅退稅政(zheng)(zheng)策(ce)的(de)(de)電子出版(ban)物不得再(zai)按通知(zhi)(zhi)申(shen)請增(zeng)值稅先(xian)征(zheng)(zheng)后退政(zheng)(zheng)策(ce)。

按照通知(zhi)規定(ding)應予免征的(de)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)，凡在接到通知(zhi)以前已(yi)經征收入庫的(de)，可抵減納稅(shui)(shui)(shui)(shui)人以后(hou)月份應繳納的(de)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)款或者辦理稅(shui)(shui)(shui)(shui)款退庫。納稅(shui)(shui)(shui)(shui)人如果已(yi)向購買方(fang)開具了增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)專用發票，應將專用發票追(zhui)回后(hou)方(fang)可申請(qing)辦理免稅(shui)(shui)(shui)(shui)。凡專用發票無法追(zhui)回的(de)，一律照章征收增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)。