6月5日(ri)，財政部、國家稅(shui)務總局發(fa)布(bu)通知，明確自2018年(nian)1月1日(ri)起至2020年(nian)12月31日(ri)，繼(ji)(ji)續(xu)實(shi)施宣傳文化(hua)增值(zhi)稅(shui)優(you)惠政策。截(jie)至目前(qian)，我國宣傳文化(hua)增值(zhi)稅(shui)優(you)惠政策已延(yan)(yan)續(xu)4次，每(mei)次延(yan)(yan)續(xu)期限(xian)為(wei)2-3年(nian)，繼(ji)(ji)2013年(nian)延(yan)(yan)續(xu)5年(nian)之后，此次政策延(yan)(yan)續(xu)時間(jian)為(wei)3年(nian)，業界認為(wei)這與未(wei)來將要(yao)頒布(bu)的(de)增值(zhi)稅(shui)法相銜接(jie)不無(wu)關系(xi)。

就在半個(ge)月前(qian)，商報頭版頭條《業(ye)界熱期稅收優惠政策延(yan)續(xu)》刊發后，引發行業(ye)廣泛關注。此次(ci)財政部、稅務總局發布(bu)的(de)《通知》，正是(shi)對這(zhe)一行業(ye)熱點關切問題的(de)最新回應，實屬行業(ye)重大利好。

根(gen)據通(tong)知(zhi)，對(dui)中國(guo)共產黨和(he)(he)各(ge)(ge)民主黨派(pai)的(de)(de)各(ge)(ge)級組(zu)織(zhi)的(de)(de)機關(guan)報紙和(he)(he)機關(guan)期(qi)刊(kan)，專(zhuan)為(wei)少年(nian)兒童出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)發行的(de)(de)報紙和(he)(he)期(qi)刊(kan)，中小(xiao)學的(de)(de)學生課本，專(zhuan)為(wei)老(lao)年(nian)人出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)發行的(de)(de)報紙和(he)(he)期(qi)刊(kan)，少數(shu)民族(zu)文字(zi)出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)物，盲文圖(tu)書(shu)和(he)(he)盲文期(qi)刊(kan)，經批準在內蒙古、廣西(xi)、西(xi)藏、寧夏、新疆五(wu)個自治區(qu)內注(zhu)冊的(de)(de)出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)單位出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)的(de)(de)出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)物等在出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)環(huan)節執(zhi)行增值稅100%先(xian)征后退(tui)的(de)(de)政(zheng)(zheng)策(ce)；對(dui)其他(ta)各(ge)(ge)類圖(tu)書(shu)、期(qi)刊(kan)、音像制(zhi)品、電子出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)物在出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)環(huan)節執(zhi)行增值稅先(xian)征后退(tui)50%的(de)(de)政(zheng)(zheng)策(ce)，但通(tong)知(zhi)規定的(de)(de)執(zhi)行增值稅100%先(xian)征后退(tui)的(de)(de)出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)物除外；對(dui)少數(shu)民族(zu)文字(zi)出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)(ban)物的(de)(de)印(yin)刷或制(zhi)作業務等執(zhi)行增值稅100%先(xian)征后退(tui)的(de)(de)政(zheng)(zheng)策(ce)。

通知中(zhong)規定的(de)增值(zhi)稅先征后退(tui)政(zheng)(zheng)(zheng)策的(de)納稅人，必須是具有相關(guan)出(chu)版(ban)(ban)(ban)物出(chu)版(ban)(ban)(ban)許(xu)可(ke)(ke)證的(de)出(chu)版(ban)(ban)(ban)單(dan)位(wei)（含(han)以“租型(xing)”方式取(qu)得(de)專(zhuan)有出(chu)版(ban)(ban)(ban)權進(jin)行(xing)(xing)(xing)(xing)出(chu)版(ban)(ban)(ban)物印刷發(fa)行(xing)(xing)(xing)(xing)的(de)出(chu)版(ban)(ban)(ban)單(dan)位(wei)）。承擔省(sheng)級(ji)及以上出(chu)版(ban)(ban)(ban)行(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)主管部(bu)門(men)指定出(chu)版(ban)(ban)(ban)、發(fa)行(xing)(xing)(xing)(xing)任務的(de)單(dan)位(wei)，因進(jin)行(xing)(xing)(xing)(xing)重組改(gai)制等原因尚未辦理出(chu)版(ban)(ban)(ban)、發(fa)行(xing)(xing)(xing)(xing)許(xu)可(ke)(ke)證變更的(de)單(dan)位(wei)，經財(cai)政(zheng)(zheng)(zheng)部(bu)駐各地財(cai)政(zheng)(zheng)(zheng)監察專(zhuan)員辦事處商省(sheng)級(ji)出(chu)版(ban)(ban)(ban)行(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)主管部(bu)門(men)核準(zhun)，可(ke)(ke)以享受相應(ying)的(de)增值(zhi)稅先征后退(tui)政(zheng)(zheng)(zheng)策。

通知(zhi)(zhi)明確，免征圖書批發、零售環節(jie)增值稅(shui)(shui)；對科(ke)普單(dan)位的(de)(de)門票收入(ru)，以及(ji)縣級及(ji)以上黨政部門和科(ke)協開展科(ke)普活動的(de)(de)門票收入(ru)免征增值稅(shui)(shui)。通知(zhi)(zhi)要求，納(na)稅(shui)(shui)人應將(jiang)享(xiang)受上述(shu)稅(shui)(shui)收優惠政策的(de)(de)出版(ban)物在(zai)財務上實行單(dan)獨(du)核算，不進行單(dan)獨(du)核算的(de)(de)不得享(xiang)受通知(zhi)(zhi)規定的(de)(de)優惠政策。已按軟(ruan)件產品享(xiang)受增值稅(shui)(shui)退(tui)稅(shui)(shui)政策的(de)(de)電子(zi)出版(ban)物不得再按通知(zhi)(zhi)申請增值稅(shui)(shui)先征后退(tui)政策。

按照通知規定應(ying)予免(mian)征(zheng)的增值(zhi)稅(shui)(shui)，凡在(zai)接(jie)到通知以前已(yi)經征(zheng)收入庫的，可(ke)抵減納(na)(na)稅(shui)(shui)人以后月份應(ying)繳(jiao)納(na)(na)的增值(zhi)稅(shui)(shui)稅(shui)(shui)款或者辦理稅(shui)(shui)款退庫。納(na)(na)稅(shui)(shui)人如果(guo)已(yi)向(xiang)購買方開具了增值(zhi)稅(shui)(shui)專用(yong)發票(piao)，應(ying)將(jiang)專用(yong)發票(piao)追回(hui)后方可(ke)申請辦理免(mian)稅(shui)(shui)。凡專用(yong)發票(piao)無法追回(hui)的，一律照章征(zheng)收增值(zhi)稅(shui)(shui)。