6月5日(ri)，財政部、國(guo)家(jia)稅(shui)(shui)務(wu)總局發布通知(zhi)，明確自(zi)2018年(nian)(nian)1月1日(ri)起至2020年(nian)(nian)12月31日(ri)，繼續(xu)(xu)實(shi)施宣(xuan)傳(chuan)文(wen)化增值(zhi)稅(shui)(shui)優(you)惠政策(ce)。截至目(mu)前，我國(guo)宣(xuan)傳(chuan)文(wen)化增值(zhi)稅(shui)(shui)優(you)惠政策(ce)已延(yan)續(xu)(xu)4次，每次延(yan)續(xu)(xu)期限為2-3年(nian)(nian)，繼2013年(nian)(nian)延(yan)續(xu)(xu)5年(nian)(nian)之后(hou)，此次政策(ce)延(yan)續(xu)(xu)時(shi)間為3年(nian)(nian)，業界認為這與未(wei)來將要頒布的增值(zhi)稅(shui)(shui)法相銜接不無關(guan)系。

就在半個月(yue)前，商報頭版頭條《業(ye)界熱(re)期稅(shui)收優惠(hui)政(zheng)策延續》刊發(fa)后(hou)，引發(fa)行業(ye)廣泛關注(zhu)。此次財政(zheng)部、稅(shui)務(wu)總(zong)局發(fa)布的《通知》，正是對(dui)這一行業(ye)熱(re)點關切問(wen)題的最新回應，實屬行業(ye)重大(da)利(li)好。

根據通知，對中國共產(chan)黨(dang)和(he)(he)各民主黨(dang)派的(de)(de)各級組織的(de)(de)機關報紙(zhi)(zhi)和(he)(he)機關期(qi)(qi)刊，專為少(shao)(shao)年(nian)兒童(tong)出版(ban)(ban)(ban)(ban)發行(xing)的(de)(de)報紙(zhi)(zhi)和(he)(he)期(qi)(qi)刊，中小學的(de)(de)學生課(ke)本(ben)，專為老年(nian)人出版(ban)(ban)(ban)(ban)發行(xing)的(de)(de)報紙(zhi)(zhi)和(he)(he)期(qi)(qi)刊，少(shao)(shao)數(shu)民族文(wen)字出版(ban)(ban)(ban)(ban)物，盲文(wen)圖(tu)(tu)書和(he)(he)盲文(wen)期(qi)(qi)刊，經批準在(zai)內蒙古、廣(guang)西、西藏、寧(ning)夏、新疆五(wu)個自治(zhi)區(qu)內注冊的(de)(de)出版(ban)(ban)(ban)(ban)單位(wei)出版(ban)(ban)(ban)(ban)的(de)(de)出版(ban)(ban)(ban)(ban)物等在(zai)出版(ban)(ban)(ban)(ban)環節(jie)執行(xing)增(zeng)(zeng)值(zhi)(zhi)稅100%先征后退(tui)的(de)(de)政策；對其他各類圖(tu)(tu)書、期(qi)(qi)刊、音(yin)像制品、電子出版(ban)(ban)(ban)(ban)物在(zai)出版(ban)(ban)(ban)(ban)環節(jie)執行(xing)增(zeng)(zeng)值(zhi)(zhi)稅先征后退(tui)50%的(de)(de)政策，但通知規定的(de)(de)執行(xing)增(zeng)(zeng)值(zhi)(zhi)稅100%先征后退(tui)的(de)(de)出版(ban)(ban)(ban)(ban)物除(chu)外；對少(shao)(shao)數(shu)民族文(wen)字出版(ban)(ban)(ban)(ban)物的(de)(de)印刷或制作業(ye)務等執行(xing)增(zeng)(zeng)值(zhi)(zhi)稅100%先征后退(tui)的(de)(de)政策。

通知中規定的(de)增值稅先征后(hou)退(tui)政(zheng)(zheng)策的(de)納稅人，必須(xu)是具有相關(guan)出(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)出(chu)(chu)版(ban)(ban)(ban)(ban)許(xu)可(ke)證的(de)出(chu)(chu)版(ban)(ban)(ban)(ban)單(dan)位(wei)（含以(yi)“租型”方式(shi)取(qu)得專有出(chu)(chu)版(ban)(ban)(ban)(ban)權進行(xing)出(chu)(chu)版(ban)(ban)(ban)(ban)物(wu)印刷(shua)發(fa)行(xing)的(de)出(chu)(chu)版(ban)(ban)(ban)(ban)單(dan)位(wei)）。承擔省(sheng)級(ji)及以(yi)上出(chu)(chu)版(ban)(ban)(ban)(ban)行(xing)政(zheng)(zheng)主管(guan)(guan)部(bu)門指定出(chu)(chu)版(ban)(ban)(ban)(ban)、發(fa)行(xing)任務(wu)的(de)單(dan)位(wei)，因(yin)進行(xing)重組(zu)改制等原因(yin)尚未辦(ban)理(li)出(chu)(chu)版(ban)(ban)(ban)(ban)、發(fa)行(xing)許(xu)可(ke)證變更(geng)的(de)單(dan)位(wei)，經(jing)財(cai)政(zheng)(zheng)部(bu)駐各地財(cai)政(zheng)(zheng)監察專員(yuan)辦(ban)事處商省(sheng)級(ji)出(chu)(chu)版(ban)(ban)(ban)(ban)行(xing)政(zheng)(zheng)主管(guan)(guan)部(bu)門核準(zhun)，可(ke)以(yi)享受相應的(de)增值稅先征后(hou)退(tui)政(zheng)(zheng)策。

通知明確，免征圖書批發、零售環節增(zeng)值(zhi)稅(shui)；對科(ke)(ke)(ke)普(pu)單位的(de)(de)(de)門(men)(men)(men)票收(shou)入，以及縣(xian)級及以上黨(dang)政(zheng)(zheng)部門(men)(men)(men)和科(ke)(ke)(ke)協開展科(ke)(ke)(ke)普(pu)活動的(de)(de)(de)門(men)(men)(men)票收(shou)入免征增(zeng)值(zhi)稅(shui)。通知要求，納稅(shui)人應將享受上述稅(shui)收(shou)優惠(hui)政(zheng)(zheng)策(ce)的(de)(de)(de)出版物(wu)在(zai)財務上實行單獨核算(suan)，不(bu)進行單獨核算(suan)的(de)(de)(de)不(bu)得(de)(de)享受通知規定的(de)(de)(de)優惠(hui)政(zheng)(zheng)策(ce)。已按軟件產品享受增(zeng)值(zhi)稅(shui)退稅(shui)政(zheng)(zheng)策(ce)的(de)(de)(de)電(dian)子出版物(wu)不(bu)得(de)(de)再按通知申請增(zeng)值(zhi)稅(shui)先征后退政(zheng)(zheng)策(ce)。

按照(zhao)通知(zhi)規定應予免征的增(zeng)值(zhi)(zhi)稅，凡在接到通知(zhi)以前已經(jing)征收(shou)入(ru)庫的，可抵減納稅人以后月份應繳納的增(zeng)值(zhi)(zhi)稅稅款(kuan)或者辦理稅款(kuan)退(tui)庫。納稅人如(ru)果已向(xiang)購買方開(kai)具(ju)了增(zeng)值(zhi)(zhi)稅專用發(fa)票，應將專用發(fa)票追(zhui)回(hui)后方可申請辦理免稅。凡專用發(fa)票無法(fa)追(zhui)回(hui)的，一律照(zhao)章(zhang)征收(shou)增(zeng)值(zhi)(zhi)稅。