6月5日(ri)，財(cai)政(zheng)(zheng)(zheng)部、國家稅務總局(ju)發布通知，明確(que)自2018年(nian)1月1日(ri)起至(zhi)2020年(nian)12月31日(ri)，繼(ji)續(xu)實施宣傳(chuan)(chuan)文化增(zeng)(zeng)(zeng)值(zhi)稅優(you)惠政(zheng)(zheng)(zheng)策(ce)。截(jie)至(zhi)目(mu)前(qian)，我國宣傳(chuan)(chuan)文化增(zeng)(zeng)(zeng)值(zhi)稅優(you)惠政(zheng)(zheng)(zheng)策(ce)已延(yan)續(xu)4次(ci)(ci)，每次(ci)(ci)延(yan)續(xu)期限為2-3年(nian)，繼(ji)2013年(nian)延(yan)續(xu)5年(nian)之后，此次(ci)(ci)政(zheng)(zheng)(zheng)策(ce)延(yan)續(xu)時間為3年(nian)，業界認為這與未(wei)來將要頒(ban)布的增(zeng)(zeng)(zeng)值(zhi)稅法相銜接(jie)不無關系(xi)。

就在半個月(yue)前，商報頭(tou)版頭(tou)條《業(ye)界熱期稅收(shou)優惠政策(ce)延續》刊發(fa)后，引發(fa)行(xing)業(ye)廣泛關(guan)注。此(ci)次財政部(bu)、稅務總局發(fa)布的《通(tong)知》，正是對這一行(xing)業(ye)熱點關(guan)切問題(ti)的最新回應(ying)，實(shi)屬行(xing)業(ye)重(zhong)大利(li)好(hao)。

根據通知，對中國共產黨和(he)各民主黨派(pai)的(de)各級組織的(de)機關報(bao)紙和(he)機關期刊，專(zhuan)為少年兒童出(chu)版(ban)(ban)發行(xing)(xing)的(de)報(bao)紙和(he)期刊，中小學的(de)學生(sheng)課本，專(zhuan)為老年人出(chu)版(ban)(ban)發行(xing)(xing)的(de)報(bao)紙和(he)期刊，少數民族文(wen)字(zi)出(chu)版(ban)(ban)物(wu)，盲(mang)文(wen)圖(tu)書和(he)盲(mang)文(wen)期刊，經批準在(zai)內(nei)蒙古(gu)、廣西、西藏、寧夏、新疆五個自治區內(nei)注冊的(de)出(chu)版(ban)(ban)單位出(chu)版(ban)(ban)的(de)出(chu)版(ban)(ban)物(wu)等在(zai)出(chu)版(ban)(ban)環(huan)節執(zhi)(zhi)行(xing)(xing)增(zeng)(zeng)值(zhi)(zhi)稅(shui)100%先(xian)征后退的(de)政(zheng)策；對其他各類圖(tu)書、期刊、音(yin)像(xiang)制(zhi)品、電子出(chu)版(ban)(ban)物(wu)在(zai)出(chu)版(ban)(ban)環(huan)節執(zhi)(zhi)行(xing)(xing)增(zeng)(zeng)值(zhi)(zhi)稅(shui)先(xian)征后退50%的(de)政(zheng)策，但通知規定(ding)的(de)執(zhi)(zhi)行(xing)(xing)增(zeng)(zeng)值(zhi)(zhi)稅(shui)100%先(xian)征后退的(de)出(chu)版(ban)(ban)物(wu)除外；對少數民族文(wen)字(zi)出(chu)版(ban)(ban)物(wu)的(de)印刷或制(zhi)作業務等執(zhi)(zhi)行(xing)(xing)增(zeng)(zeng)值(zhi)(zhi)稅(shui)100%先(xian)征后退的(de)政(zheng)策。

通知(zhi)中規定(ding)的(de)(de)(de)增值(zhi)稅先征后(hou)退政策(ce)的(de)(de)(de)納稅人(ren)，必(bi)須是具有相(xiang)關出(chu)(chu)版(ban)物出(chu)(chu)版(ban)許可(ke)(ke)證(zheng)的(de)(de)(de)出(chu)(chu)版(ban)單(dan)(dan)位(wei)（含以“租型”方式取(qu)得專(zhuan)有出(chu)(chu)版(ban)權(quan)進行(xing)出(chu)(chu)版(ban)物印刷發行(xing)的(de)(de)(de)出(chu)(chu)版(ban)單(dan)(dan)位(wei)）。承擔省級及以上出(chu)(chu)版(ban)行(xing)政主管部(bu)門指(zhi)定(ding)出(chu)(chu)版(ban)、發行(xing)任務的(de)(de)(de)單(dan)(dan)位(wei)，因進行(xing)重組改制等(deng)原因尚未辦理(li)出(chu)(chu)版(ban)、發行(xing)許可(ke)(ke)證(zheng)變更的(de)(de)(de)單(dan)(dan)位(wei)，經財(cai)政部(bu)駐各地財(cai)政監察專(zhuan)員辦事(shi)處商省級出(chu)(chu)版(ban)行(xing)政主管部(bu)門核準，可(ke)(ke)以享受相(xiang)應的(de)(de)(de)增值(zhi)稅先征后(hou)退政策(ce)。

通(tong)知(zhi)明確，免征圖書批發、零售(shou)環節增(zeng)(zeng)值(zhi)稅(shui)(shui)；對科(ke)普單(dan)位的(de)(de)門(men)票收(shou)入(ru)，以及(ji)縣級及(ji)以上(shang)黨政部(bu)門(men)和科(ke)協開展科(ke)普活動的(de)(de)門(men)票收(shou)入(ru)免征增(zeng)(zeng)值(zhi)稅(shui)(shui)。通(tong)知(zhi)要求，納稅(shui)(shui)人應將享受(shou)上(shang)述(shu)稅(shui)(shui)收(shou)優(you)惠政策(ce)的(de)(de)出(chu)版(ban)物(wu)在財(cai)務上(shang)實行單(dan)獨核算(suan)，不進(jin)行單(dan)獨核算(suan)的(de)(de)不得享受(shou)通(tong)知(zhi)規定的(de)(de)優(you)惠政策(ce)。已按軟件產品享受(shou)增(zeng)(zeng)值(zhi)稅(shui)(shui)退稅(shui)(shui)政策(ce)的(de)(de)電子(zi)出(chu)版(ban)物(wu)不得再(zai)按通(tong)知(zhi)申(shen)請增(zeng)(zeng)值(zhi)稅(shui)(shui)先征后退政策(ce)。

按照通(tong)知(zhi)規定(ding)應(ying)(ying)予免征的(de)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)，凡在接到通(tong)知(zhi)以前已經(jing)征收入庫的(de)，可抵減(jian)納(na)稅(shui)(shui)(shui)(shui)人以后月份(fen)應(ying)(ying)繳納(na)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(na)稅(shui)(shui)(shui)(shui)人如(ru)果已向購買(mai)方開(kai)具了增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)專用(yong)發(fa)票(piao)，應(ying)(ying)將專用(yong)發(fa)票(piao)追回后方可申請辦理免稅(shui)(shui)(shui)(shui)。凡專用(yong)發(fa)票(piao)無法追回的(de)，一律照章征收增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)。