论文部分内容阅读
为支持我国宣传文化事业的发展,《财政部国家税务总局关于继续实行宣传文化增值税和营业税优惠政策的通知》(财税[2009]147号)规定,在2010年底前,对满足一定条件的宣传文化事业方面的出版物实行增值税100%或50%先征后退政策。该文件继续此前关于宣传文化事业增值税和营业税的税收
In order to support the development of propaganda and cultural undertakings in our country, the Circular of the State Administration of Taxation of the Ministry of Finance on Continuing the Preferential Policies on Promoting Culture, Value-added Taxes and Business Taxes (Cai Shui [2009] No. 147) stipulates that publicity on certain conditions should be met before the end of 2010 Publications on cultural undertakings implement a 100% or 50% VAT refund policy. This document continues the previous tax on value added tax and business tax on cultural undertakings