6月(yue)5日(ri)，財(cai)政(zheng)(zheng)部(bu)、國家稅(shui)務(wu)總局發布通知，明確(que)自2018年(nian)(nian)(nian)1月(yue)1日(ri)起(qi)至(zhi)2020年(nian)(nian)(nian)12月(yue)31日(ri)，繼續(xu)(xu)(xu)實施宣傳文(wen)化增(zeng)值稅(shui)優惠(hui)政(zheng)(zheng)策(ce)。截至(zhi)目前，我國宣傳文(wen)化增(zeng)值稅(shui)優惠(hui)政(zheng)(zheng)策(ce)已延(yan)續(xu)(xu)(xu)4次(ci)，每次(ci)延(yan)續(xu)(xu)(xu)期(qi)限為(wei)2-3年(nian)(nian)(nian)，繼2013年(nian)(nian)(nian)延(yan)續(xu)(xu)(xu)5年(nian)(nian)(nian)之后，此次(ci)政(zheng)(zheng)策(ce)延(yan)續(xu)(xu)(xu)時間(jian)為(wei)3年(nian)(nian)(nian)，業界(jie)認為(wei)這與未來將要頒布的增(zeng)值稅(shui)法相(xiang)銜接不無關(guan)系。

就在(zai)半個月前，商報頭(tou)版頭(tou)條《業界熱期稅收(shou)優惠政(zheng)(zheng)策延續》刊發后，引發行業廣泛關注。此次財政(zheng)(zheng)部(bu)、稅務總(zong)局發布的(de)《通知》，正是對這一行業熱點關切問題的(de)最新回(hui)應，實屬(shu)行業重(zhong)大利好。

根據通知(zhi)(zhi)，對中(zhong)國共(gong)產(chan)黨(dang)(dang)和(he)各(ge)民主黨(dang)(dang)派(pai)的(de)(de)各(ge)級組織(zhi)的(de)(de)機關(guan)(guan)報紙(zhi)和(he)機關(guan)(guan)期刊(kan)，專為(wei)少年兒童出(chu)(chu)(chu)版(ban)(ban)發行的(de)(de)報紙(zhi)和(he)期刊(kan)，中(zhong)小(xiao)學的(de)(de)學生課(ke)本，專為(wei)老年人出(chu)(chu)(chu)版(ban)(ban)發行的(de)(de)報紙(zhi)和(he)期刊(kan)，少數(shu)民族文字(zi)出(chu)(chu)(chu)版(ban)(ban)物(wu)(wu)，盲文圖書(shu)(shu)和(he)盲文期刊(kan)，經批準在(zai)內(nei)(nei)蒙(meng)古、廣西、西藏、寧(ning)夏(xia)、新疆五個自治區內(nei)(nei)注冊的(de)(de)出(chu)(chu)(chu)版(ban)(ban)單(dan)位出(chu)(chu)(chu)版(ban)(ban)的(de)(de)出(chu)(chu)(chu)版(ban)(ban)物(wu)(wu)等在(zai)出(chu)(chu)(chu)版(ban)(ban)環節執行增(zeng)值(zhi)稅100%先(xian)征后退(tui)(tui)的(de)(de)政(zheng)策；對其他(ta)各(ge)類圖書(shu)(shu)、期刊(kan)、音像制品、電子出(chu)(chu)(chu)版(ban)(ban)物(wu)(wu)在(zai)出(chu)(chu)(chu)版(ban)(ban)環節執行增(zeng)值(zhi)稅先(xian)征后退(tui)(tui)50%的(de)(de)政(zheng)策，但通知(zhi)(zhi)規(gui)定的(de)(de)執行增(zeng)值(zhi)稅100%先(xian)征后退(tui)(tui)的(de)(de)出(chu)(chu)(chu)版(ban)(ban)物(wu)(wu)除外；對少數(shu)民族文字(zi)出(chu)(chu)(chu)版(ban)(ban)物(wu)(wu)的(de)(de)印刷或制作(zuo)業務等執行增(zeng)值(zhi)稅100%先(xian)征后退(tui)(tui)的(de)(de)政(zheng)策。

通知中規定的(de)(de)增值(zhi)稅(shui)先(xian)(xian)征后退(tui)政策的(de)(de)納稅(shui)人(ren)，必須(xu)是具(ju)有相關出(chu)版(ban)(ban)(ban)物(wu)出(chu)版(ban)(ban)(ban)許可(ke)(ke)證的(de)(de)出(chu)版(ban)(ban)(ban)單位（含以(yi)“租型”方(fang)式(shi)取得專有出(chu)版(ban)(ban)(ban)權進(jin)行(xing)(xing)出(chu)版(ban)(ban)(ban)物(wu)印刷發行(xing)(xing)的(de)(de)出(chu)版(ban)(ban)(ban)單位）。承擔省(sheng)級及以(yi)上出(chu)版(ban)(ban)(ban)行(xing)(xing)政主管部門(men)指定出(chu)版(ban)(ban)(ban)、發行(xing)(xing)任務(wu)的(de)(de)單位，因進(jin)行(xing)(xing)重組改制等(deng)原(yuan)因尚未(wei)辦(ban)理出(chu)版(ban)(ban)(ban)、發行(xing)(xing)許可(ke)(ke)證變更的(de)(de)單位，經財政部駐各地財政監察專員(yuan)辦(ban)事處商省(sheng)級出(chu)版(ban)(ban)(ban)行(xing)(xing)政主管部門(men)核(he)準，可(ke)(ke)以(yi)享受相應的(de)(de)增值(zhi)稅(shui)先(xian)(xian)征后退(tui)政策。

通(tong)知(zhi)明確，免(mian)征(zheng)圖書批發、零售環(huan)節增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)；對(dui)科普(pu)單(dan)位的(de)(de)門(men)票(piao)收(shou)入(ru)，以(yi)及縣級(ji)及以(yi)上(shang)(shang)黨政(zheng)部門(men)和科協開展科普(pu)活(huo)動的(de)(de)門(men)票(piao)收(shou)入(ru)免(mian)征(zheng)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)。通(tong)知(zhi)要求，納稅(shui)(shui)(shui)人應將享(xiang)受上(shang)(shang)述稅(shui)(shui)(shui)收(shou)優(you)惠(hui)政(zheng)策(ce)(ce)(ce)的(de)(de)出版(ban)物(wu)在(zai)財務上(shang)(shang)實行(xing)(xing)單(dan)獨核算(suan)，不(bu)進行(xing)(xing)單(dan)獨核算(suan)的(de)(de)不(bu)得(de)(de)享(xiang)受通(tong)知(zhi)規(gui)定的(de)(de)優(you)惠(hui)政(zheng)策(ce)(ce)(ce)。已(yi)按軟件產品(pin)享(xiang)受增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)退稅(shui)(shui)(shui)政(zheng)策(ce)(ce)(ce)的(de)(de)電子(zi)出版(ban)物(wu)不(bu)得(de)(de)再按通(tong)知(zhi)申(shen)請增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)先征(zheng)后退政(zheng)策(ce)(ce)(ce)。

按照(zhao)通(tong)知(zhi)(zhi)規定應(ying)予(yu)免(mian)征的增(zeng)(zeng)(zeng)值稅，凡(fan)在接到通(tong)知(zhi)(zhi)以(yi)(yi)前(qian)已(yi)經(jing)征收入(ru)庫(ku)的，可(ke)抵減(jian)納稅人(ren)(ren)以(yi)(yi)后月份應(ying)繳納的增(zeng)(zeng)(zeng)值稅稅款(kuan)或(huo)者(zhe)辦(ban)理稅款(kuan)退庫(ku)。納稅人(ren)(ren)如果(guo)已(yi)向購買方開具(ju)了增(zeng)(zeng)(zeng)值稅專(zhuan)用(yong)發票，應(ying)將專(zhuan)用(yong)發票追回后方可(ke)申請辦(ban)理免(mian)稅。凡(fan)專(zhuan)用(yong)發票無法追回的，一(yi)律(lv)照(zhao)章征收增(zeng)(zeng)(zeng)值稅。