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近日经国务院批准,财政部,国家税务总局、海关总署、科技部、新闻出版总署以“财税[2003]55号”文件发出《关于鼓励科普事业发展税收政策问题的通知》,自今年6月1日起,对包括综合科技报纸和科技音像制品在内的整个科普事业实行优惠经济政策。 早在1999年国家税务总局就根据中央文件精神,以(93)国税发059号文件发出《关于进一步支持宣传文化事业的通知》,明确对出版业只征收增值税,不再征收营业税;对有关类别的报纸、期刊和大中小学的学生课本、科技图书出版与县及县以下新华书店、农村供销社销售的出版物实行优惠经济政策;同时对有关新建发行单位、少数
Recently, with the approval of the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, the Ministry of Science and Technology and the Press and Publication Administration have issued the Circular on Encouraging the Development of Popular Science in Tax Policies with the document Cai Shui [2003] No. 55 On the 1st of January, preferential economic policies will be applied to the entire science popularization, including comprehensive science and technology newspapers and technology audiovisual products. As early as 1999, in accordance with the central documentary principle, the State Administration of Taxation issued the Circular on Further Supporting Cultural and Publicity Proposals in document No. 059 of the State Taxation Administration (1993), specifying that only the value-added tax should be levied on the publishing industry and the sales tax should no longer be levied; In the newspapers, periodicals, primary and secondary school students’ textbooks, science and technology books, and the publications of Xinhua Bookstore and rural supply and marketing cooperatives under the county and county level, the Bank implemented preferential economic policies. At the same time,