6月(yue)5日，財政(zheng)部、國(guo)家稅務總(zong)局發布通知，明確(que)自2018年(nian)1月(yue)1日起至(zhi)2020年(nian)12月(yue)31日，繼(ji)續(xu)實施宣(xuan)傳(chuan)文(wen)化增(zeng)值稅優惠政(zheng)策(ce)(ce)。截至(zhi)目前，我(wo)國(guo)宣(xuan)傳(chuan)文(wen)化增(zeng)值稅優惠政(zheng)策(ce)(ce)已(yi)延(yan)續(xu)4次(ci)，每次(ci)延(yan)續(xu)期限(xian)為(wei)2-3年(nian)，繼(ji)2013年(nian)延(yan)續(xu)5年(nian)之后(hou)，此次(ci)政(zheng)策(ce)(ce)延(yan)續(xu)時間(jian)為(wei)3年(nian)，業界認為(wei)這與未(wei)來將要(yao)頒(ban)布的增(zeng)值稅法相(xiang)銜接(jie)不無關系。

就在半個月前，商報頭版(ban)頭條(tiao)《業界熱期稅收優惠(hui)政策延續》刊發后，引發行(xing)業廣泛(fan)關注。此(ci)次財政部、稅務(wu)總局發布的《通知》，正是對(dui)這(zhe)一行(xing)業熱點關切問題的最新回應(ying)，實屬行(xing)業重大利(li)好。

根據通知(zhi)，對(dui)(dui)中國共產(chan)黨和(he)各(ge)民主黨派的(de)(de)各(ge)級組織的(de)(de)機關報紙(zhi)(zhi)和(he)機關期(qi)刊(kan)(kan)(kan)，專(zhuan)為少(shao)年(nian)兒童出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)發(fa)行(xing)的(de)(de)報紙(zhi)(zhi)和(he)期(qi)刊(kan)(kan)(kan)，中小學的(de)(de)學生課本，專(zhuan)為老年(nian)人出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)發(fa)行(xing)的(de)(de)報紙(zhi)(zhi)和(he)期(qi)刊(kan)(kan)(kan)，少(shao)數民族文(wen)(wen)字(zi)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)(wu)(wu)，盲文(wen)(wen)圖書(shu)和(he)盲文(wen)(wen)期(qi)刊(kan)(kan)(kan)，經批準在內(nei)蒙古(gu)、廣西、西藏、寧(ning)夏、新疆(jiang)五個自治區內(nei)注冊的(de)(de)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)單(dan)位出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)的(de)(de)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)(wu)(wu)等在出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)環節執行(xing)增值稅(shui)(shui)100%先(xian)征(zheng)后(hou)(hou)退(tui)(tui)的(de)(de)政策(ce)；對(dui)(dui)其他(ta)各(ge)類圖書(shu)、期(qi)刊(kan)(kan)(kan)、音像制品、電子(zi)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)(wu)(wu)在出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)環節執行(xing)增值稅(shui)(shui)先(xian)征(zheng)后(hou)(hou)退(tui)(tui)50%的(de)(de)政策(ce)，但通知(zhi)規定的(de)(de)執行(xing)增值稅(shui)(shui)100%先(xian)征(zheng)后(hou)(hou)退(tui)(tui)的(de)(de)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)(wu)(wu)除外；對(dui)(dui)少(shao)數民族文(wen)(wen)字(zi)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)(wu)(wu)的(de)(de)印刷(shua)或制作業務等執行(xing)增值稅(shui)(shui)100%先(xian)征(zheng)后(hou)(hou)退(tui)(tui)的(de)(de)政策(ce)。

通(tong)知(zhi)中(zhong)規定(ding)的(de)增值稅先征(zheng)后(hou)退政(zheng)策(ce)的(de)納稅人，必須是具有相(xiang)關出(chu)版(ban)(ban)(ban)(ban)物(wu)出(chu)版(ban)(ban)(ban)(ban)許(xu)可證的(de)出(chu)版(ban)(ban)(ban)(ban)單位(wei)（含以(yi)(yi)“租型”方(fang)式取得專(zhuan)有出(chu)版(ban)(ban)(ban)(ban)權進行(xing)(xing)出(chu)版(ban)(ban)(ban)(ban)物(wu)印刷發(fa)行(xing)(xing)的(de)出(chu)版(ban)(ban)(ban)(ban)單位(wei)）。承(cheng)擔省級(ji)及(ji)以(yi)(yi)上出(chu)版(ban)(ban)(ban)(ban)行(xing)(xing)政(zheng)主管部(bu)門指(zhi)定(ding)出(chu)版(ban)(ban)(ban)(ban)、發(fa)行(xing)(xing)任務的(de)單位(wei)，因(yin)進行(xing)(xing)重組改制等(deng)原因(yin)尚未(wei)辦理(li)出(chu)版(ban)(ban)(ban)(ban)、發(fa)行(xing)(xing)許(xu)可證變更的(de)單位(wei)，經財(cai)政(zheng)部(bu)駐各(ge)地(di)財(cai)政(zheng)監察專(zhuan)員辦事處商省級(ji)出(chu)版(ban)(ban)(ban)(ban)行(xing)(xing)政(zheng)主管部(bu)門核準，可以(yi)(yi)享受相(xiang)應的(de)增值稅先征(zheng)后(hou)退政(zheng)策(ce)。

通(tong)知(zhi)明(ming)確，免征(zheng)圖書批發、零售環節增(zeng)值(zhi)稅(shui)(shui)；對科普單(dan)(dan)位的(de)(de)門(men)票收(shou)入，以(yi)及縣級及以(yi)上黨政部門(men)和科協開展科普活動的(de)(de)門(men)票收(shou)入免征(zheng)增(zeng)值(zhi)稅(shui)(shui)。通(tong)知(zhi)要(yao)求，納稅(shui)(shui)人(ren)應將(jiang)享(xiang)受上述稅(shui)(shui)收(shou)優惠政策(ce)(ce)的(de)(de)出(chu)版(ban)物(wu)在財務上實(shi)行單(dan)(dan)獨(du)核算(suan)，不(bu)進行單(dan)(dan)獨(du)核算(suan)的(de)(de)不(bu)得(de)享(xiang)受通(tong)知(zhi)規(gui)定(ding)的(de)(de)優惠政策(ce)(ce)。已按軟件產(chan)品享(xiang)受增(zeng)值(zhi)稅(shui)(shui)退稅(shui)(shui)政策(ce)(ce)的(de)(de)電子出(chu)版(ban)物(wu)不(bu)得(de)再按通(tong)知(zhi)申請(qing)增(zeng)值(zhi)稅(shui)(shui)先征(zheng)后退政策(ce)(ce)。

按照(zhao)通知(zhi)規(gui)定應予免(mian)征(zheng)的增值(zhi)稅(shui)(shui)(shui)，凡在接到(dao)通知(zhi)以(yi)前已經征(zheng)收(shou)入庫(ku)的，可抵減(jian)納(na)(na)稅(shui)(shui)(shui)人以(yi)后(hou)月份應繳納(na)(na)的增值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)款或者辦理(li)稅(shui)(shui)(shui)款退庫(ku)。納(na)(na)稅(shui)(shui)(shui)人如果已向購(gou)買方(fang)開具(ju)了增值(zhi)稅(shui)(shui)(shui)專(zhuan)用(yong)發票(piao)，應將專(zhuan)用(yong)發票(piao)追回后(hou)方(fang)可申請(qing)辦理(li)免(mian)稅(shui)(shui)(shui)。凡專(zhuan)用(yong)發票(piao)無法追回的，一(yi)律照(zhao)章(zhang)征(zheng)收(shou)增值(zhi)稅(shui)(shui)(shui)。