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被业界称为“新闻出版业新年大礼包”的《关于延续宣传文化增值税和营业税优惠政策的通知》,日前正式由财政部、国家税务总局发出。根据《通知》,在2017年年底以前,对宣传文化事业增值税和营业税优惠政策作适当调整后延续。《通知》显示,自2013年1月1日起至2017年12月31日止,在出版环节执行增值税先征后退的政策有两种:一种是执行增值税100%先征后退的政策,
The “Circular on Continuing to Promote the Preferential Policies on Value-added Taxes and Sales Taxes on Culture and Values”, which the industry calls the “New Year Gift Package for Press and Publication Industries”, was formally issued by the Ministry of Finance and the State Administration of Taxation. According to the “Circular”, by the end of 2017, the preferential policies on value-added tax and business tax for propaganda and cultural activities will be properly adjusted. The Notice shows that from January 1, 2013 to December 31, 2017, there are two kinds of policies for implementing VAT refund at the publishing stage: one is the implementation of a 100% VAT refund policy ,