6月(yue)(yue)5日(ri)，財政(zheng)部、國家稅務總局發布通(tong)知(zhi)，明確自2018年(nian)1月(yue)(yue)1日(ri)起至(zhi)2020年(nian)12月(yue)(yue)31日(ri)，繼續(xu)(xu)(xu)(xu)實施宣(xuan)傳(chuan)文化增值稅優(you)惠(hui)政(zheng)策(ce)。截至(zhi)目前，我(wo)國宣(xuan)傳(chuan)文化增值稅優(you)惠(hui)政(zheng)策(ce)已(yi)延(yan)(yan)續(xu)(xu)(xu)(xu)4次(ci)(ci)，每次(ci)(ci)延(yan)(yan)續(xu)(xu)(xu)(xu)期(qi)限(xian)為(wei)2-3年(nian)，繼2013年(nian)延(yan)(yan)續(xu)(xu)(xu)(xu)5年(nian)之后，此次(ci)(ci)政(zheng)策(ce)延(yan)(yan)續(xu)(xu)(xu)(xu)時間為(wei)3年(nian)，業界認為(wei)這與未來將要頒布的增值稅法相(xiang)銜接不無(wu)關系(xi)。

就在半個月前，商報(bao)頭(tou)版頭(tou)條《業界熱期(qi)稅(shui)收優惠政策延續》刊發(fa)(fa)后(hou)，引(yin)發(fa)(fa)行(xing)(xing)業廣(guang)泛關注。此次(ci)財政部、稅(shui)務總局(ju)發(fa)(fa)布的《通(tong)知》，正(zheng)是對這一(yi)行(xing)(xing)業熱點關切(qie)問題的最新回應，實屬行(xing)(xing)業重大利好(hao)。

根據通知(zhi)，對中國共產黨和(he)各民(min)(min)主黨派的(de)(de)(de)(de)各級組織的(de)(de)(de)(de)機關報紙(zhi)和(he)機關期(qi)刊，專(zhuan)為少年兒童出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)發(fa)行(xing)的(de)(de)(de)(de)報紙(zhi)和(he)期(qi)刊，中小學(xue)的(de)(de)(de)(de)學(xue)生課(ke)本，專(zhuan)為老年人出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)發(fa)行(xing)的(de)(de)(de)(de)報紙(zhi)和(he)期(qi)刊，少數民(min)(min)族(zu)文字出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物，盲(mang)文圖(tu)書和(he)盲(mang)文期(qi)刊，經(jing)批準在(zai)(zai)內蒙古、廣(guang)西、西藏、寧夏、新疆(jiang)五個(ge)自治區(qu)內注冊的(de)(de)(de)(de)出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)單位出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)的(de)(de)(de)(de)出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物等在(zai)(zai)出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)環(huan)節執行(xing)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)100%先(xian)(xian)征后(hou)退(tui)的(de)(de)(de)(de)政(zheng)(zheng)策(ce)(ce)；對其他(ta)各類圖(tu)書、期(qi)刊、音(yin)像制品、電子出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物在(zai)(zai)出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)環(huan)節執行(xing)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)先(xian)(xian)征后(hou)退(tui)50%的(de)(de)(de)(de)政(zheng)(zheng)策(ce)(ce)，但通知(zhi)規(gui)定的(de)(de)(de)(de)執行(xing)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)100%先(xian)(xian)征后(hou)退(tui)的(de)(de)(de)(de)出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物除(chu)外(wai)；對少數民(min)(min)族(zu)文字出(chu)(chu)(chu)版(ban)(ban)(ban)(ban)物的(de)(de)(de)(de)印刷或制作業務等執行(xing)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)100%先(xian)(xian)征后(hou)退(tui)的(de)(de)(de)(de)政(zheng)(zheng)策(ce)(ce)。

通知中規定的(de)(de)增值稅(shui)先征(zheng)后(hou)退(tui)政策的(de)(de)納稅(shui)人，必須(xu)是(shi)具有相(xiang)關出(chu)版(ban)物出(chu)版(ban)許可證(zheng)的(de)(de)出(chu)版(ban)單(dan)(dan)位(wei)(wei)（含以“租(zu)型”方式取(qu)得專(zhuan)有出(chu)版(ban)權進行(xing)出(chu)版(ban)物印(yin)刷發(fa)行(xing)的(de)(de)出(chu)版(ban)單(dan)(dan)位(wei)(wei)）。承擔省(sheng)級(ji)及以上出(chu)版(ban)行(xing)政主(zhu)管(guan)部門指(zhi)定出(chu)版(ban)、發(fa)行(xing)任務的(de)(de)單(dan)(dan)位(wei)(wei)，因(yin)進行(xing)重組改制等原因(yin)尚(shang)未辦理(li)出(chu)版(ban)、發(fa)行(xing)許可證(zheng)變更(geng)的(de)(de)單(dan)(dan)位(wei)(wei)，經財(cai)政部駐各地財(cai)政監察專(zhuan)員辦事處商(shang)省(sheng)級(ji)出(chu)版(ban)行(xing)政主(zhu)管(guan)部門核(he)準(zhun)，可以享受(shou)相(xiang)應(ying)的(de)(de)增值稅(shui)先征(zheng)后(hou)退(tui)政策。

通(tong)知(zhi)明確(que)，免(mian)(mian)征圖書批(pi)發、零售環節增值稅(shui)；對(dui)科普(pu)單位的(de)(de)門票(piao)收入，以(yi)及(ji)(ji)縣級及(ji)(ji)以(yi)上黨(dang)政(zheng)(zheng)部門和(he)科協開展科普(pu)活動的(de)(de)門票(piao)收入免(mian)(mian)征增值稅(shui)。通(tong)知(zhi)要求(qiu)，納稅(shui)人應將享受上述(shu)稅(shui)收優惠(hui)政(zheng)(zheng)策的(de)(de)出版物在財務(wu)上實行(xing)(xing)單獨核算，不(bu)(bu)進行(xing)(xing)單獨核算的(de)(de)不(bu)(bu)得享受通(tong)知(zhi)規定的(de)(de)優惠(hui)政(zheng)(zheng)策。已按軟件產品(pin)享受增值稅(shui)退稅(shui)政(zheng)(zheng)策的(de)(de)電(dian)子出版物不(bu)(bu)得再按通(tong)知(zhi)申請增值稅(shui)先征后(hou)退政(zheng)(zheng)策。

按照通知(zhi)規定(ding)應予(yu)免(mian)(mian)征的增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)，凡在接到(dao)通知(zhi)以前已經征收(shou)入庫(ku)的，可抵減納稅(shui)(shui)(shui)(shui)人(ren)(ren)以后月份應繳納的增(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(ku)。納稅(shui)(shui)(shui)(shui)人(ren)(ren)如果已向購買方開(kai)具(ju)了增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)發(fa)票，應將專(zhuan)用(yong)發(fa)票追回后方可申請辦理免(mian)(mian)稅(shui)(shui)(shui)(shui)。凡專(zhuan)用(yong)發(fa)票無法追回的，一律(lv)照章(zhang)征收(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)。