6月(yue)5日(ri)，財政部、國家稅務(wu)總局發布(bu)通(tong)知，明確自(zi)2018年1月(yue)1日(ri)起(qi)至2020年12月(yue)31日(ri)，繼續(xu)(xu)實(shi)施宣傳文(wen)化增值稅優(you)惠政策(ce)。截至目(mu)前，我國宣傳文(wen)化增值稅優(you)惠政策(ce)已延(yan)(yan)續(xu)(xu)4次，每次延(yan)(yan)續(xu)(xu)期限為2-3年，繼2013年延(yan)(yan)續(xu)(xu)5年之后，此次政策(ce)延(yan)(yan)續(xu)(xu)時間為3年，業界認為這與未(wei)來將要頒布(bu)的增值稅法相銜接(jie)不無關系。

就(jiu)在半個月(yue)前(qian)，商報頭版頭條《業界熱期稅(shui)收(shou)優惠政(zheng)策延續》刊發(fa)后，引(yin)發(fa)行(xing)業廣泛關注。此次財(cai)政(zheng)部、稅(shui)務總(zong)局發(fa)布的《通知》，正是對這一(yi)行(xing)業熱點關切問題的最新回應，實屬行(xing)業重大利好。

根據(ju)通(tong)知(zhi)，對中國共產黨和(he)各民主黨派的(de)(de)(de)各級組織的(de)(de)(de)機關(guan)報(bao)紙(zhi)和(he)機關(guan)期(qi)(qi)刊，專為(wei)少年兒童出(chu)(chu)版(ban)(ban)發行(xing)的(de)(de)(de)報(bao)紙(zhi)和(he)期(qi)(qi)刊，中小學的(de)(de)(de)學生課本，專為(wei)老年人出(chu)(chu)版(ban)(ban)發行(xing)的(de)(de)(de)報(bao)紙(zhi)和(he)期(qi)(qi)刊，少數(shu)(shu)民族文(wen)(wen)(wen)字出(chu)(chu)版(ban)(ban)物，盲(mang)(mang)文(wen)(wen)(wen)圖(tu)書和(he)盲(mang)(mang)文(wen)(wen)(wen)期(qi)(qi)刊，經批準(zhun)在(zai)內蒙古(gu)、廣西(xi)、西(xi)藏、寧夏、新疆五個自治(zhi)區(qu)內注(zhu)冊的(de)(de)(de)出(chu)(chu)版(ban)(ban)單位出(chu)(chu)版(ban)(ban)的(de)(de)(de)出(chu)(chu)版(ban)(ban)物等在(zai)出(chu)(chu)版(ban)(ban)環節執行(xing)增(zeng)值(zhi)稅100%先(xian)征(zheng)后退的(de)(de)(de)政(zheng)(zheng)策(ce)；對其他各類圖(tu)書、期(qi)(qi)刊、音像制(zhi)品、電(dian)子出(chu)(chu)版(ban)(ban)物在(zai)出(chu)(chu)版(ban)(ban)環節執行(xing)增(zeng)值(zhi)稅先(xian)征(zheng)后退50%的(de)(de)(de)政(zheng)(zheng)策(ce)，但通(tong)知(zhi)規定的(de)(de)(de)執行(xing)增(zeng)值(zhi)稅100%先(xian)征(zheng)后退的(de)(de)(de)出(chu)(chu)版(ban)(ban)物除(chu)外；對少數(shu)(shu)民族文(wen)(wen)(wen)字出(chu)(chu)版(ban)(ban)物的(de)(de)(de)印刷(shua)或制(zhi)作業務(wu)等執行(xing)增(zeng)值(zhi)稅100%先(xian)征(zheng)后退的(de)(de)(de)政(zheng)(zheng)策(ce)。

通知(zhi)中規定(ding)的(de)(de)(de)增值稅先征后退(tui)(tui)政(zheng)策的(de)(de)(de)納稅人，必(bi)須是具(ju)有相關出(chu)(chu)(chu)版(ban)(ban)(ban)物出(chu)(chu)(chu)版(ban)(ban)(ban)許可(ke)證(zheng)的(de)(de)(de)出(chu)(chu)(chu)版(ban)(ban)(ban)單位(wei)（含以“租(zu)型”方式取(qu)得專(zhuan)有出(chu)(chu)(chu)版(ban)(ban)(ban)權進行(xing)(xing)(xing)(xing)(xing)(xing)出(chu)(chu)(chu)版(ban)(ban)(ban)物印刷發行(xing)(xing)(xing)(xing)(xing)(xing)的(de)(de)(de)出(chu)(chu)(chu)版(ban)(ban)(ban)單位(wei)）。承擔省級(ji)及(ji)以上出(chu)(chu)(chu)版(ban)(ban)(ban)行(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)主(zhu)管(guan)部門(men)指定(ding)出(chu)(chu)(chu)版(ban)(ban)(ban)、發行(xing)(xing)(xing)(xing)(xing)(xing)任務的(de)(de)(de)單位(wei)，因進行(xing)(xing)(xing)(xing)(xing)(xing)重組(zu)改制等原因尚未辦(ban)理出(chu)(chu)(chu)版(ban)(ban)(ban)、發行(xing)(xing)(xing)(xing)(xing)(xing)許可(ke)證(zheng)變(bian)更(geng)的(de)(de)(de)單位(wei)，經財(cai)政(zheng)部駐各地財(cai)政(zheng)監(jian)察專(zhuan)員辦(ban)事處(chu)商省級(ji)出(chu)(chu)(chu)版(ban)(ban)(ban)行(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)主(zhu)管(guan)部門(men)核(he)準，可(ke)以享受相應的(de)(de)(de)增值稅先征后退(tui)(tui)政(zheng)策。

通(tong)知(zhi)明確，免征圖書批發、零售環節增(zeng)值(zhi)稅(shui)(shui)(shui)；對科普單(dan)位的(de)門(men)票收入(ru)(ru)，以及(ji)縣級(ji)及(ji)以上黨政部門(men)和科協開展(zhan)科普活(huo)動的(de)門(men)票收入(ru)(ru)免征增(zeng)值(zhi)稅(shui)(shui)(shui)。通(tong)知(zhi)要求，納稅(shui)(shui)(shui)人應(ying)將享受上述稅(shui)(shui)(shui)收優惠政策(ce)的(de)出(chu)版(ban)物在財務上實行(xing)單(dan)獨(du)核算(suan)，不進行(xing)單(dan)獨(du)核算(suan)的(de)不得(de)享受通(tong)知(zhi)規定的(de)優惠政策(ce)。已按(an)軟件(jian)產品享受增(zeng)值(zhi)稅(shui)(shui)(shui)退(tui)稅(shui)(shui)(shui)政策(ce)的(de)電子出(chu)版(ban)物不得(de)再按(an)通(tong)知(zhi)申請增(zeng)值(zhi)稅(shui)(shui)(shui)先(xian)征后退(tui)政策(ce)。

按照通知(zhi)規定(ding)應予免征(zheng)的(de)(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)，凡(fan)在接(jie)到通知(zhi)以(yi)前已(yi)經征(zheng)收入(ru)庫(ku)的(de)(de)，可抵(di)減納稅(shui)(shui)(shui)(shui)人(ren)以(yi)后月份(fen)應繳(jiao)納的(de)(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)款或者辦理(li)稅(shui)(shui)(shui)(shui)款退庫(ku)。納稅(shui)(shui)(shui)(shui)人(ren)如果(guo)已(yi)向(xiang)購買方開具了增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)票(piao)，應將專(zhuan)用(yong)(yong)發(fa)票(piao)追(zhui)回后方可申請(qing)辦理(li)免稅(shui)(shui)(shui)(shui)。凡(fan)專(zhuan)用(yong)(yong)發(fa)票(piao)無法追(zhui)回的(de)(de)，一律照章征(zheng)收增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)。