6月5日(ri)，財政(zheng)部(bu)、國家稅務總局發布通知，明確自2018年(nian)(nian)1月1日(ri)起至(zhi)2020年(nian)(nian)12月31日(ri)，繼(ji)續(xu)(xu)實施宣(xuan)傳文(wen)化增(zeng)值稅優(you)惠政(zheng)策(ce)。截至(zhi)目(mu)前，我國宣(xuan)傳文(wen)化增(zeng)值稅優(you)惠政(zheng)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(ji)2013年(nian)(nian)延(yan)續(xu)(xu)5年(nian)(nian)之后，此次政(zheng)策(ce)延(yan)續(xu)(xu)時間為3年(nian)(nian)，業界認(ren)為這與未(wei)來將要頒布的增(zeng)值稅法相銜接不無關系。

就在半個月前，商報頭(tou)版頭(tou)條《業界熱期稅收(shou)優惠政(zheng)策(ce)延續》刊發后，引發行業廣泛關(guan)注(zhu)。此次(ci)財政(zheng)部(bu)、稅務總局發布的(de)《通(tong)知(zhi)》，正(zheng)是對這一(yi)行業熱點關(guan)切問(wen)題的(de)最新回應，實屬行業重大利好。

根據通(tong)知，對中(zhong)國共產黨和(he)各民(min)主(zhu)黨派的(de)各級組織的(de)機(ji)關(guan)報紙(zhi)和(he)機(ji)關(guan)期(qi)刊(kan)(kan)(kan)(kan)，專(zhuan)為(wei)少年(nian)兒童出版(ban)(ban)(ban)發行(xing)的(de)報紙(zhi)和(he)期(qi)刊(kan)(kan)(kan)(kan)，中(zhong)小學(xue)的(de)學(xue)生(sheng)課本，專(zhuan)為(wei)老年(nian)人出版(ban)(ban)(ban)發行(xing)的(de)報紙(zhi)和(he)期(qi)刊(kan)(kan)(kan)(kan)，少數民(min)族(zu)文字(zi)出版(ban)(ban)(ban)物(wu)，盲文圖書和(he)盲文期(qi)刊(kan)(kan)(kan)(kan)，經批準在內蒙古、廣西、西藏、寧夏、新(xin)疆五個(ge)自(zi)治區內注冊的(de)出版(ban)(ban)(ban)單位出版(ban)(ban)(ban)的(de)出版(ban)(ban)(ban)物(wu)等在出版(ban)(ban)(ban)環節執(zhi)(zhi)行(xing)增(zeng)(zeng)值(zhi)稅(shui)100%先征(zheng)后(hou)退(tui)的(de)政策(ce)；對其他各類圖書、期(qi)刊(kan)(kan)(kan)(kan)、音像(xiang)制(zhi)品、電子出版(ban)(ban)(ban)物(wu)在出版(ban)(ban)(ban)環節執(zhi)(zhi)行(xing)增(zeng)(zeng)值(zhi)稅(shui)先征(zheng)后(hou)退(tui)50%的(de)政策(ce)，但通(tong)知規定的(de)執(zhi)(zhi)行(xing)增(zeng)(zeng)值(zhi)稅(shui)100%先征(zheng)后(hou)退(tui)的(de)出版(ban)(ban)(ban)物(wu)除外(wai)；對少數民(min)族(zu)文字(zi)出版(ban)(ban)(ban)物(wu)的(de)印刷或制(zhi)作(zuo)業務等執(zhi)(zhi)行(xing)增(zeng)(zeng)值(zhi)稅(shui)100%先征(zheng)后(hou)退(tui)的(de)政策(ce)。

通知中規定(ding)的增(zeng)值稅(shui)先征后(hou)退政(zheng)策(ce)的納稅(shui)人，必(bi)須是具(ju)有(you)相(xiang)關出(chu)版(ban)(ban)物出(chu)版(ban)(ban)許(xu)可證的出(chu)版(ban)(ban)單(dan)位(wei)（含以(yi)(yi)“租型”方(fang)式取(qu)得專有(you)出(chu)版(ban)(ban)權進行(xing)出(chu)版(ban)(ban)物印刷發行(xing)的出(chu)版(ban)(ban)單(dan)位(wei)）。承擔省級及以(yi)(yi)上出(chu)版(ban)(ban)行(xing)政(zheng)主(zhu)管(guan)部(bu)門指定(ding)出(chu)版(ban)(ban)、發行(xing)任(ren)務(wu)的單(dan)位(wei)，因進行(xing)重組改制等原因尚未辦理出(chu)版(ban)(ban)、發行(xing)許(xu)可證變(bian)更的單(dan)位(wei)，經財政(zheng)部(bu)駐各(ge)地(di)財政(zheng)監察專員辦事處商省級出(chu)版(ban)(ban)行(xing)政(zheng)主(zhu)管(guan)部(bu)門核準，可以(yi)(yi)享受相(xiang)應的增(zeng)值稅(shui)先征后(hou)退政(zheng)策(ce)。

通知(zhi)明確，免(mian)征圖書批發、零售(shou)環(huan)節增值(zhi)稅(shui)；對(dui)科普單位的(de)(de)門(men)票收(shou)入，以及縣級及以上(shang)黨政(zheng)部門(men)和科協開展科普活動(dong)的(de)(de)門(men)票收(shou)入免(mian)征增值(zhi)稅(shui)。通知(zhi)要求，納稅(shui)人應將享(xiang)受(shou)上(shang)述稅(shui)收(shou)優(you)惠(hui)政(zheng)策的(de)(de)出版物在財(cai)務(wu)上(shang)實行單獨(du)(du)核(he)算，不(bu)進行單獨(du)(du)核(he)算的(de)(de)不(bu)得享(xiang)受(shou)通知(zhi)規定的(de)(de)優(you)惠(hui)政(zheng)策。已按軟件產品享(xiang)受(shou)增值(zhi)稅(shui)退稅(shui)政(zheng)策的(de)(de)電子出版物不(bu)得再按通知(zhi)申請增值(zhi)稅(shui)先征后退政(zheng)策。

按照通(tong)知規(gui)定(ding)應予(yu)免征的(de)增(zeng)值(zhi)稅(shui)(shui)，凡(fan)在(zai)接到通(tong)知以前已經(jing)征收入庫(ku)的(de)，可(ke)(ke)抵減納(na)稅(shui)(shui)人以后月份(fen)應繳納(na)的(de)增(zeng)值(zhi)稅(shui)(shui)稅(shui)(shui)款(kuan)或者辦理稅(shui)(shui)款(kuan)退庫(ku)。納(na)稅(shui)(shui)人如果已向購買方開具了增(zeng)值(zhi)稅(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)票，應將專(zhuan)用(yong)(yong)發(fa)(fa)票追回后方可(ke)(ke)申(shen)請(qing)辦理免稅(shui)(shui)。凡(fan)專(zhuan)用(yong)(yong)發(fa)(fa)票無(wu)法(fa)追回的(de)，一律照章征收增(zeng)值(zhi)稅(shui)(shui)。