6月5日(ri)(ri)，財政(zheng)部、國家稅(shui)務總(zong)局發(fa)布(bu)通知(zhi)，明確(que)自2018年(nian)1月1日(ri)(ri)起至2020年(nian)12月31日(ri)(ri)，繼續實施宣傳文化(hua)增值(zhi)稅(shui)優(you)(you)惠(hui)政(zheng)策(ce)。截(jie)至目前，我國宣傳文化(hua)增值(zhi)稅(shui)優(you)(you)惠(hui)政(zheng)策(ce)已延(yan)續4次(ci)(ci)，每次(ci)(ci)延(yan)續期(qi)限為(wei)2-3年(nian)，繼2013年(nian)延(yan)續5年(nian)之后(hou)，此次(ci)(ci)政(zheng)策(ce)延(yan)續時(shi)間為(wei)3年(nian)，業(ye)界認(ren)為(wei)這與未來將要(yao)頒布(bu)的增值(zhi)稅(shui)法相銜(xian)接(jie)不(bu)無關系。

就在半個月前(qian)，商報頭版頭條《業(ye)(ye)界熱(re)期(qi)稅收優惠政策延(yan)續》刊發后，引發行業(ye)(ye)廣泛關(guan)注。此(ci)次(ci)財政部(bu)、稅務(wu)總局發布(bu)的(de)《通知》，正是(shi)對這一行業(ye)(ye)熱(re)點關(guan)切問題的(de)最新回應，實(shi)屬行業(ye)(ye)重大利好。

根據通知，對中國共產黨(dang)和(he)(he)各(ge)民(min)主黨(dang)派的(de)(de)(de)各(ge)級組織的(de)(de)(de)機(ji)關(guan)報(bao)紙(zhi)(zhi)(zhi)和(he)(he)機(ji)關(guan)期(qi)(qi)刊(kan)，專(zhuan)為(wei)少(shao)年兒童出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)發(fa)行(xing)(xing)的(de)(de)(de)報(bao)紙(zhi)(zhi)(zhi)和(he)(he)期(qi)(qi)刊(kan)，中小(xiao)學的(de)(de)(de)學生(sheng)課本，專(zhuan)為(wei)老年人出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)發(fa)行(xing)(xing)的(de)(de)(de)報(bao)紙(zhi)(zhi)(zhi)和(he)(he)期(qi)(qi)刊(kan)，少(shao)數(shu)民(min)族文(wen)字(zi)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)物(wu)，盲文(wen)圖書和(he)(he)盲文(wen)期(qi)(qi)刊(kan)，經批(pi)準在內蒙古、廣西、西藏、寧夏、新疆五個(ge)自(zi)治區內注冊的(de)(de)(de)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)單位出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)的(de)(de)(de)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)物(wu)等在出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)環節執(zhi)行(xing)(xing)增值(zhi)稅(shui)100%先(xian)征后(hou)(hou)退(tui)的(de)(de)(de)政策；對其他各(ge)類圖書、期(qi)(qi)刊(kan)、音像(xiang)制(zhi)品(pin)、電子出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)物(wu)在出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)環節執(zhi)行(xing)(xing)增值(zhi)稅(shui)先(xian)征后(hou)(hou)退(tui)50%的(de)(de)(de)政策，但(dan)通知規定的(de)(de)(de)執(zhi)行(xing)(xing)增值(zhi)稅(shui)100%先(xian)征后(hou)(hou)退(tui)的(de)(de)(de)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)物(wu)除外(wai)；對少(shao)數(shu)民(min)族文(wen)字(zi)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)物(wu)的(de)(de)(de)印刷或制(zhi)作業務等執(zhi)行(xing)(xing)增值(zhi)稅(shui)100%先(xian)征后(hou)(hou)退(tui)的(de)(de)(de)政策。

通知中(zhong)規定(ding)的增(zeng)值稅(shui)先(xian)征后(hou)退政(zheng)策(ce)(ce)的納稅(shui)人，必須是具有相(xiang)關出(chu)(chu)版(ban)物出(chu)(chu)版(ban)許可(ke)證的出(chu)(chu)版(ban)單位(wei)(wei)(wei)（含以(yi)“租型”方式取得專(zhuan)(zhuan)有出(chu)(chu)版(ban)權進(jin)行(xing)出(chu)(chu)版(ban)物印刷發(fa)行(xing)的出(chu)(chu)版(ban)單位(wei)(wei)(wei)）。承(cheng)擔省級及以(yi)上出(chu)(chu)版(ban)行(xing)政(zheng)主(zhu)(zhu)管(guan)部(bu)門指定(ding)出(chu)(chu)版(ban)、發(fa)行(xing)任務的單位(wei)(wei)(wei)，因進(jin)行(xing)重(zhong)組改制等(deng)原(yuan)因尚未辦理出(chu)(chu)版(ban)、發(fa)行(xing)許可(ke)證變更的單位(wei)(wei)(wei)，經財政(zheng)部(bu)駐各地財政(zheng)監察專(zhuan)(zhuan)員(yuan)辦事處商(shang)省級出(chu)(chu)版(ban)行(xing)政(zheng)主(zhu)(zhu)管(guan)部(bu)門核準(zhun)，可(ke)以(yi)享受相(xiang)應的增(zeng)值稅(shui)先(xian)征后(hou)退政(zheng)策(ce)(ce)。

通(tong)知(zhi)明確，免征(zheng)圖書批(pi)發(fa)、零(ling)售環(huan)節增值(zhi)稅(shui)；對科普單(dan)(dan)位的(de)門(men)票(piao)收入(ru)，以及縣級及以上黨政(zheng)部(bu)門(men)和科協開(kai)展科普活動的(de)門(men)票(piao)收入(ru)免征(zheng)增值(zhi)稅(shui)。通(tong)知(zhi)要求，納(na)稅(shui)人應將(jiang)享(xiang)受上述稅(shui)收優惠政(zheng)策(ce)的(de)出版(ban)物(wu)在財務上實行(xing)單(dan)(dan)獨核算，不(bu)進行(xing)單(dan)(dan)獨核算的(de)不(bu)得(de)享(xiang)受通(tong)知(zhi)規定的(de)優惠政(zheng)策(ce)。已按軟(ruan)件產品享(xiang)受增值(zhi)稅(shui)退稅(shui)政(zheng)策(ce)的(de)電子(zi)出版(ban)物(wu)不(bu)得(de)再按通(tong)知(zhi)申請增值(zhi)稅(shui)先(xian)征(zheng)后(hou)退政(zheng)策(ce)。

按(an)照通知規定應(ying)予免(mian)征(zheng)的增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)，凡在(zai)接到通知以(yi)前已(yi)經征(zheng)收入庫的，可抵減納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)以(yi)后月份應(ying)繳納(na)(na)的增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)款(kuan)或(huo)者辦(ban)理稅(shui)(shui)(shui)(shui)(shui)款(kuan)退(tui)庫。納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)如果(guo)已(yi)向購買方開具了增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)專用(yong)(yong)發票(piao)(piao)，應(ying)將(jiang)專用(yong)(yong)發票(piao)(piao)追(zhui)回后方可申請(qing)辦(ban)理免(mian)稅(shui)(shui)(shui)(shui)(shui)。凡專用(yong)(yong)發票(piao)(piao)無法追(zhui)回的，一律照章征(zheng)收增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)。