6月(yue)5日(ri)，財政(zheng)(zheng)(zheng)部、國家(jia)稅(shui)務總局發布通知，明確自2018年(nian)1月(yue)1日(ri)起至(zhi)2020年(nian)12月(yue)31日(ri)，繼續(xu)實(shi)施宣傳文化增值(zhi)(zhi)稅(shui)優惠政(zheng)(zheng)(zheng)策(ce)。截至(zhi)目(mu)前，我國宣傳文化增值(zhi)(zhi)稅(shui)優惠政(zheng)(zheng)(zheng)策(ce)已延(yan)續(xu)4次，每(mei)次延(yan)續(xu)期限(xian)為(wei)2-3年(nian)，繼2013年(nian)延(yan)續(xu)5年(nian)之后，此次政(zheng)(zheng)(zheng)策(ce)延(yan)續(xu)時(shi)間為(wei)3年(nian)，業界認為(wei)這與未來將要(yao)頒布的增值(zhi)(zhi)稅(shui)法相銜接不無關系。

就在半個(ge)月前(qian)，商報頭版(ban)頭條《業(ye)界熱(re)期(qi)稅(shui)收(shou)優惠政策延續》刊發(fa)后，引發(fa)行業(ye)廣泛關注。此次(ci)財政部、稅(shui)務總(zong)局發(fa)布的《通(tong)知》，正是對這一行業(ye)熱(re)點(dian)關切問題的最新回應，實(shi)屬行業(ye)重(zhong)大利(li)好。

根據通(tong)知，對中(zhong)國共(gong)產黨和(he)(he)各(ge)民主黨派(pai)的(de)(de)各(ge)級(ji)組織的(de)(de)機關報紙(zhi)和(he)(he)機關期(qi)刊，專(zhuan)為少(shao)年兒童(tong)出(chu)(chu)(chu)版發(fa)行(xing)(xing)(xing)(xing)的(de)(de)報紙(zhi)和(he)(he)期(qi)刊，中(zhong)小(xiao)學的(de)(de)學生(sheng)課本(ben)，專(zhuan)為老年人出(chu)(chu)(chu)版發(fa)行(xing)(xing)(xing)(xing)的(de)(de)報紙(zhi)和(he)(he)期(qi)刊，少(shao)數民族(zu)文(wen)字(zi)出(chu)(chu)(chu)版物，盲文(wen)圖(tu)書和(he)(he)盲文(wen)期(qi)刊，經(jing)批準在(zai)內蒙古(gu)、廣西、西藏、寧夏(xia)、新疆五個自(zi)治區內注冊的(de)(de)出(chu)(chu)(chu)版單位(wei)出(chu)(chu)(chu)版的(de)(de)出(chu)(chu)(chu)版物等在(zai)出(chu)(chu)(chu)版環節(jie)執(zhi)行(xing)(xing)(xing)(xing)增值(zhi)稅(shui)100%先(xian)(xian)征(zheng)后退的(de)(de)政策；對其他各(ge)類圖(tu)書、期(qi)刊、音像制品、電子出(chu)(chu)(chu)版物在(zai)出(chu)(chu)(chu)版環節(jie)執(zhi)行(xing)(xing)(xing)(xing)增值(zhi)稅(shui)先(xian)(xian)征(zheng)后退50%的(de)(de)政策，但通(tong)知規(gui)定的(de)(de)執(zhi)行(xing)(xing)(xing)(xing)增值(zhi)稅(shui)100%先(xian)(xian)征(zheng)后退的(de)(de)出(chu)(chu)(chu)版物除外(wai)；對少(shao)數民族(zu)文(wen)字(zi)出(chu)(chu)(chu)版物的(de)(de)印刷或制作業務等執(zhi)行(xing)(xing)(xing)(xing)增值(zhi)稅(shui)100%先(xian)(xian)征(zheng)后退的(de)(de)政策。

通知(zhi)中規(gui)定的(de)增值(zhi)稅先(xian)征(zheng)后(hou)退(tui)政(zheng)策(ce)的(de)納稅人，必須(xu)是具(ju)有相(xiang)關出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)物出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)許可(ke)證的(de)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)單位（含以“租型(xing)”方式取得(de)專(zhuan)有出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)權(quan)進(jin)行(xing)(xing)(xing)(xing)(xing)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)物印刷發行(xing)(xing)(xing)(xing)(xing)的(de)出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)單位）。承擔省級及以上出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)行(xing)(xing)(xing)(xing)(xing)政(zheng)主(zhu)管部(bu)門(men)指定出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)、發行(xing)(xing)(xing)(xing)(xing)任務的(de)單位，因(yin)進(jin)行(xing)(xing)(xing)(xing)(xing)重組改制(zhi)等原因(yin)尚未辦理出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)、發行(xing)(xing)(xing)(xing)(xing)許可(ke)證變(bian)更的(de)單位，經財政(zheng)部(bu)駐各地(di)財政(zheng)監察(cha)專(zhuan)員辦事處商省級出(chu)(chu)(chu)(chu)版(ban)(ban)(ban)行(xing)(xing)(xing)(xing)(xing)政(zheng)主(zhu)管部(bu)門(men)核準(zhun)，可(ke)以享(xiang)受相(xiang)應的(de)增值(zhi)稅先(xian)征(zheng)后(hou)退(tui)政(zheng)策(ce)。

通知(zhi)明確，免征(zheng)圖書(shu)批發、零售(shou)環節增(zeng)值稅；對科普(pu)單(dan)(dan)位的門(men)票(piao)收入(ru)，以及(ji)(ji)縣級及(ji)(ji)以上(shang)黨政(zheng)(zheng)部門(men)和(he)科協開展科普(pu)活動的門(men)票(piao)收入(ru)免征(zheng)增(zeng)值稅。通知(zhi)要求，納稅人應將(jiang)享(xiang)(xiang)受(shou)上(shang)述稅收優(you)惠政(zheng)(zheng)策(ce)的出版物在財務上(shang)實行(xing)單(dan)(dan)獨核算，不(bu)(bu)進行(xing)單(dan)(dan)獨核算的不(bu)(bu)得享(xiang)(xiang)受(shou)通知(zhi)規定的優(you)惠政(zheng)(zheng)策(ce)。已按軟件產品享(xiang)(xiang)受(shou)增(zeng)值稅退(tui)稅政(zheng)(zheng)策(ce)的電子出版物不(bu)(bu)得再(zai)按通知(zhi)申請增(zeng)值稅先征(zheng)后退(tui)政(zheng)(zheng)策(ce)。

按照通知規(gui)定應予免征(zheng)(zheng)的(de)增(zeng)值稅(shui)(shui)(shui)，凡在接到通知以前已(yi)經(jing)征(zheng)(zheng)收入庫(ku)的(de)，可抵減納稅(shui)(shui)(shui)人以后月份應繳納的(de)增(zeng)值稅(shui)(shui)(shui)稅(shui)(shui)(shui)款或者辦(ban)(ban)理稅(shui)(shui)(shui)款退庫(ku)。納稅(shui)(shui)(shui)人如果已(yi)向購買方開具了(le)增(zeng)值稅(shui)(shui)(shui)專用發票，應將(jiang)專用發票追回后方可申(shen)請辦(ban)(ban)理免稅(shui)(shui)(shui)。凡專用發票無法追回的(de)，一律照章(zhang)征(zheng)(zheng)收增(zeng)值稅(shui)(shui)(shui)。