6月(yue)5日(ri)，財政(zheng)部、國家稅務總(zong)局發布通知，明(ming)確自(zi)2018年(nian)(nian)1月(yue)1日(ri)起(qi)至(zhi)2020年(nian)(nian)12月(yue)31日(ri)，繼續(xu)(xu)實施宣(xuan)(xuan)傳文(wen)化增(zeng)值稅優惠政(zheng)策。截至(zhi)目前，我國宣(xuan)(xuan)傳文(wen)化增(zeng)值稅優惠政(zheng)策已延(yan)續(xu)(xu)4次(ci)，每次(ci)延(yan)續(xu)(xu)期(qi)限(xian)為(wei)2-3年(nian)(nian)，繼2013年(nian)(nian)延(yan)續(xu)(xu)5年(nian)(nian)之后，此次(ci)政(zheng)策延(yan)續(xu)(xu)時間為(wei)3年(nian)(nian)，業界認為(wei)這與未(wei)來(lai)將(jiang)要(yao)頒布的增(zeng)值稅法相(xiang)銜接(jie)不無(wu)關系。

就在半個月前，商報頭(tou)版頭(tou)條《業界(jie)熱期稅(shui)收優惠(hui)政策延續》刊發后，引發行(xing)(xing)業廣泛關注。此次財(cai)政部、稅(shui)務總(zong)局(ju)發布的《通知(zhi)》，正是對這(zhe)一行(xing)(xing)業熱點關切問題的最新回應，實屬行(xing)(xing)業重(zhong)大利好。

根據(ju)通知(zhi)，對中國共產黨(dang)和(he)各(ge)民(min)主黨(dang)派(pai)的(de)(de)各(ge)級組織(zhi)的(de)(de)機關報(bao)(bao)紙(zhi)(zhi)和(he)機關期(qi)刊(kan)，專(zhuan)為(wei)少年(nian)兒(er)童出(chu)(chu)版(ban)(ban)(ban)發(fa)行(xing)的(de)(de)報(bao)(bao)紙(zhi)(zhi)和(he)期(qi)刊(kan)，中小學的(de)(de)學生課本，專(zhuan)為(wei)老年(nian)人出(chu)(chu)版(ban)(ban)(ban)發(fa)行(xing)的(de)(de)報(bao)(bao)紙(zhi)(zhi)和(he)期(qi)刊(kan)，少數民(min)族文字出(chu)(chu)版(ban)(ban)(ban)物(wu)，盲(mang)文圖書(shu)(shu)和(he)盲(mang)文期(qi)刊(kan)，經批準在內蒙古、廣西、西藏、寧夏、新疆五(wu)個自治區(qu)內注冊的(de)(de)出(chu)(chu)版(ban)(ban)(ban)單位出(chu)(chu)版(ban)(ban)(ban)的(de)(de)出(chu)(chu)版(ban)(ban)(ban)物(wu)等(deng)在出(chu)(chu)版(ban)(ban)(ban)環(huan)節(jie)執(zhi)行(xing)增(zeng)值(zhi)稅100%先(xian)(xian)征(zheng)后退(tui)(tui)的(de)(de)政策(ce)(ce)；對其他各(ge)類圖書(shu)(shu)、期(qi)刊(kan)、音像制品、電子出(chu)(chu)版(ban)(ban)(ban)物(wu)在出(chu)(chu)版(ban)(ban)(ban)環(huan)節(jie)執(zhi)行(xing)增(zeng)值(zhi)稅先(xian)(xian)征(zheng)后退(tui)(tui)50%的(de)(de)政策(ce)(ce)，但(dan)通知(zhi)規定的(de)(de)執(zhi)行(xing)增(zeng)值(zhi)稅100%先(xian)(xian)征(zheng)后退(tui)(tui)的(de)(de)出(chu)(chu)版(ban)(ban)(ban)物(wu)除外；對少數民(min)族文字出(chu)(chu)版(ban)(ban)(ban)物(wu)的(de)(de)印刷或制作業務等(deng)執(zhi)行(xing)增(zeng)值(zhi)稅100%先(xian)(xian)征(zheng)后退(tui)(tui)的(de)(de)政策(ce)(ce)。

通知中(zhong)規定(ding)的(de)增值稅(shui)先(xian)征(zheng)后(hou)退政(zheng)策(ce)的(de)納稅(shui)人(ren)，必須(xu)是具有(you)相關出(chu)版(ban)(ban)(ban)物(wu)出(chu)版(ban)(ban)(ban)許(xu)可證(zheng)的(de)出(chu)版(ban)(ban)(ban)單(dan)位（含以“租型”方式取得專有(you)出(chu)版(ban)(ban)(ban)權進行(xing)出(chu)版(ban)(ban)(ban)物(wu)印刷發(fa)行(xing)的(de)出(chu)版(ban)(ban)(ban)單(dan)位）。承擔省(sheng)級及以上出(chu)版(ban)(ban)(ban)行(xing)政(zheng)主管部門指定(ding)出(chu)版(ban)(ban)(ban)、發(fa)行(xing)任務(wu)的(de)單(dan)位，因(yin)進行(xing)重(zhong)組改(gai)制等(deng)原因(yin)尚(shang)未辦理出(chu)版(ban)(ban)(ban)、發(fa)行(xing)許(xu)可證(zheng)變更的(de)單(dan)位，經財政(zheng)部駐各地財政(zheng)監察專員辦事(shi)處商省(sheng)級出(chu)版(ban)(ban)(ban)行(xing)政(zheng)主管部門核準，可以享受(shou)相應(ying)的(de)增值稅(shui)先(xian)征(zheng)后(hou)退政(zheng)策(ce)。

通知(zhi)(zhi)明確，免(mian)(mian)征圖書批發、零售環節增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)；對科普(pu)單(dan)位的(de)(de)門(men)票(piao)收入(ru)，以及縣級及以上黨(dang)政(zheng)部門(men)和科協開展科普(pu)活動的(de)(de)門(men)票(piao)收入(ru)免(mian)(mian)征增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)。通知(zhi)(zhi)要求，納稅(shui)(shui)(shui)(shui)(shui)人應將享(xiang)(xiang)受(shou)上述稅(shui)(shui)(shui)(shui)(shui)收優(you)惠(hui)政(zheng)策(ce)的(de)(de)出(chu)版物(wu)在財務上實行單(dan)獨核算，不(bu)進行單(dan)獨核算的(de)(de)不(bu)得(de)享(xiang)(xiang)受(shou)通知(zhi)(zhi)規定的(de)(de)優(you)惠(hui)政(zheng)策(ce)。已按軟件產品享(xiang)(xiang)受(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)退(tui)稅(shui)(shui)(shui)(shui)(shui)政(zheng)策(ce)的(de)(de)電(dian)子出(chu)版物(wu)不(bu)得(de)再按通知(zhi)(zhi)申請增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)先征后退(tui)政(zheng)策(ce)。

按照通知規(gui)定應予免征的(de)(de)增(zeng)值稅(shui)(shui)，凡(fan)在接到通知以前已經征收入庫(ku)的(de)(de)，可抵減(jian)納稅(shui)(shui)人以后月份應繳納的(de)(de)增(zeng)值稅(shui)(shui)稅(shui)(shui)款(kuan)或者辦(ban)理稅(shui)(shui)款(kuan)退庫(ku)。納稅(shui)(shui)人如(ru)果已向(xiang)購(gou)買方(fang)開具了(le)增(zeng)值稅(shui)(shui)專(zhuan)用發票(piao)(piao)，應將(jiang)專(zhuan)用發票(piao)(piao)追回后方(fang)可申請(qing)辦(ban)理免稅(shui)(shui)。凡(fan)專(zhuan)用發票(piao)(piao)無(wu)法追回的(de)(de)，一律照章征收增(zeng)值稅(shui)(shui)。