6月(yue)5日，財政(zheng)(zheng)部、國家稅(shui)(shui)務總局發布(bu)通知，明確自2018年(nian)(nian)(nian)1月(yue)1日起至2020年(nian)(nian)(nian)12月(yue)31日，繼續(xu)實施宣傳(chuan)文化(hua)增(zeng)值稅(shui)(shui)優惠政(zheng)(zheng)策(ce)。截至目前，我國宣傳(chuan)文化(hua)增(zeng)值稅(shui)(shui)優惠政(zheng)(zheng)策(ce)已延(yan)續(xu)4次，每次延(yan)續(xu)期限為2-3年(nian)(nian)(nian)，繼2013年(nian)(nian)(nian)延(yan)續(xu)5年(nian)(nian)(nian)之后，此次政(zheng)(zheng)策(ce)延(yan)續(xu)時間為3年(nian)(nian)(nian)，業界認為這與未來將(jiang)要頒布(bu)的增(zeng)值稅(shui)(shui)法相銜(xian)接不無關(guan)系(xi)。

就在半個月(yue)前，商報頭版頭條《業(ye)界熱期稅收優惠(hui)政(zheng)(zheng)策延續》刊發后(hou)，引發行業(ye)廣泛關(guan)注。此次財政(zheng)(zheng)部、稅務總(zong)局發布(bu)的《通(tong)知》，正(zheng)是對這(zhe)一(yi)行業(ye)熱點關(guan)切(qie)問題(ti)的最新回應，實屬(shu)行業(ye)重(zhong)大利好。

根據通(tong)知，對(dui)中國共產(chan)黨和各民(min)主黨派的各級組(zu)織的機關報(bao)(bao)紙和機關期(qi)刊，專(zhuan)為少年(nian)兒童(tong)出(chu)(chu)版(ban)發行(xing)的報(bao)(bao)紙和期(qi)刊，中小學的學生課本，專(zhuan)為老年(nian)人出(chu)(chu)版(ban)發行(xing)的報(bao)(bao)紙和期(qi)刊，少數民(min)族文(wen)字出(chu)(chu)版(ban)物(wu)，盲(mang)文(wen)圖(tu)書(shu)(shu)和盲(mang)文(wen)期(qi)刊，經批準(zhun)在(zai)內蒙古、廣西、西藏(zang)、寧夏、新疆(jiang)五個(ge)自治區內注(zhu)冊(ce)的出(chu)(chu)版(ban)單位出(chu)(chu)版(ban)的出(chu)(chu)版(ban)物(wu)等(deng)(deng)在(zai)出(chu)(chu)版(ban)環節(jie)執(zhi)(zhi)行(xing)增(zeng)值(zhi)稅(shui)(shui)(shui)100%先征(zheng)后退(tui)的政策；對(dui)其他各類圖(tu)書(shu)(shu)、期(qi)刊、音像制品(pin)、電子出(chu)(chu)版(ban)物(wu)在(zai)出(chu)(chu)版(ban)環節(jie)執(zhi)(zhi)行(xing)增(zeng)值(zhi)稅(shui)(shui)(shui)先征(zheng)后退(tui)50%的政策，但通(tong)知規定的執(zhi)(zhi)行(xing)增(zeng)值(zhi)稅(shui)(shui)(shui)100%先征(zheng)后退(tui)的出(chu)(chu)版(ban)物(wu)除外；對(dui)少數民(min)族文(wen)字出(chu)(chu)版(ban)物(wu)的印刷或制作業務(wu)等(deng)(deng)執(zhi)(zhi)行(xing)增(zeng)值(zhi)稅(shui)(shui)(shui)100%先征(zheng)后退(tui)的政策。

通知(zhi)中規定的(de)增值稅先征后退政(zheng)策(ce)的(de)納稅人，必(bi)須是具有相關出(chu)(chu)(chu)版(ban)(ban)(ban)物(wu)(wu)出(chu)(chu)(chu)版(ban)(ban)(ban)許可(ke)證的(de)出(chu)(chu)(chu)版(ban)(ban)(ban)單(dan)位（含以“租型”方式取得專有出(chu)(chu)(chu)版(ban)(ban)(ban)權進(jin)行(xing)(xing)出(chu)(chu)(chu)版(ban)(ban)(ban)物(wu)(wu)印刷(shua)發行(xing)(xing)的(de)出(chu)(chu)(chu)版(ban)(ban)(ban)單(dan)位）。承(cheng)擔省級(ji)及以上出(chu)(chu)(chu)版(ban)(ban)(ban)行(xing)(xing)政(zheng)主管部(bu)門(men)指定出(chu)(chu)(chu)版(ban)(ban)(ban)、發行(xing)(xing)任務的(de)單(dan)位，因進(jin)行(xing)(xing)重(zhong)組改制(zhi)等原因尚未辦(ban)理(li)出(chu)(chu)(chu)版(ban)(ban)(ban)、發行(xing)(xing)許可(ke)證變更的(de)單(dan)位，經(jing)財政(zheng)部(bu)駐各(ge)地財政(zheng)監察專員辦(ban)事處商省級(ji)出(chu)(chu)(chu)版(ban)(ban)(ban)行(xing)(xing)政(zheng)主管部(bu)門(men)核準，可(ke)以享(xiang)受相應的(de)增值稅先征后退政(zheng)策(ce)。

通(tong)知明確(que)，免征(zheng)圖書批發、零售環節增(zeng)值稅(shui)(shui)；對科普單(dan)(dan)位(wei)的(de)(de)門票收(shou)入，以及(ji)縣(xian)級及(ji)以上(shang)黨政(zheng)(zheng)部(bu)門和(he)科協開(kai)展科普活動(dong)的(de)(de)門票收(shou)入免征(zheng)增(zeng)值稅(shui)(shui)。通(tong)知要求，納稅(shui)(shui)人應將享(xiang)受上(shang)述稅(shui)(shui)收(shou)優(you)惠政(zheng)(zheng)策(ce)的(de)(de)出版(ban)物在財務上(shang)實行單(dan)(dan)獨核算，不進行單(dan)(dan)獨核算的(de)(de)不得享(xiang)受通(tong)知規定(ding)的(de)(de)優(you)惠政(zheng)(zheng)策(ce)。已按軟件產品享(xiang)受增(zeng)值稅(shui)(shui)退稅(shui)(shui)政(zheng)(zheng)策(ce)的(de)(de)電子出版(ban)物不得再按通(tong)知申請(qing)增(zeng)值稅(shui)(shui)先征(zheng)后(hou)退政(zheng)(zheng)策(ce)。

按照通知規定應(ying)予免(mian)征(zheng)的(de)增值(zhi)稅(shui)(shui)，凡在接到通知以前已經征(zheng)收入(ru)庫(ku)的(de)，可抵減(jian)納稅(shui)(shui)人(ren)以后月(yue)份應(ying)繳納的(de)增值(zhi)稅(shui)(shui)稅(shui)(shui)款(kuan)或者辦理稅(shui)(shui)款(kuan)退庫(ku)。納稅(shui)(shui)人(ren)如果已向(xiang)購買方(fang)開具了增值(zhi)稅(shui)(shui)專用(yong)發(fa)票(piao)，應(ying)將專用(yong)發(fa)票(piao)追(zhui)回(hui)后方(fang)可申請辦理免(mian)稅(shui)(shui)。凡專用(yong)發(fa)票(piao)無法追(zhui)回(hui)的(de)，一律照章征(zheng)收增值(zhi)稅(shui)(shui)。