Circular Concerning Continuous Implementation of Preferential Policies of VAT and Business Tax on Propaganda of Culture
Circular Concerning Continuous Implementation of Preferential Policies of VAT and Business Tax on Propaganda of Culture
Circular Concerning Continuous Implementation of Preferential Policies of VAT and Business Tax on Propaganda of Culture
Cai Shui [2011] No.92
December 7, 2011
Financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the offices of the State Administration of Taxation and local taxation bureaus, Finance Bureau of Xinjiang Production and Construction Corps, finance supervisory offices of Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
In order to support the development of cause of propaganda of Chinese culture, upon approval of the State Council, by the end of 2012, we shall continuously implement the preferential policies of VAT and business tax on propaganda of the culture. We hereby notify of the relevant issues as follows:
I.From January 1, 2011 to December 31, 2012, we implement the policy of refund after collection on VAT as follows
1. To implement the policy of refund 100% after collection on VAT on publishing sector on the following e publications:
(1) Organ's newspaper and periodicals of organizations at all levels of Chinese Communist Party and all democratic parties, organ's newspaper and periodicals of NPC, Chinese People's Political Consultative Conference, governments, trade unions, the Women's Federation, Communist Youth League and Scientific Association at all levels, organ's newspaper and periodicals of Xinhua News Agency, organ's newspaper and periodicals of military departments.
As for organ's newspaper and periodicals of the above-mentioned organizations at all levels, the scope of VAT refund after collection shall be controlled as one newspaper and one periodical for a unit.
(2) Newspaper and periodicals especially issued for young children, students' textbook for elementary and secondary school.
(3) Newspaper and periodicals especially issued for the aged.
(4) Publications in minority languages.
(5) Braille books and Braille periodicals
(6) Publications issued by the publishing units registered in five autonomous regions as Inner Mongolia, Guangxi, Tibet, Ningxia, Xinjiang upon approval.
(7) Books, newspaper and periodicals listed in the Appendix 1 of this Circular.
2. To implement the policy of 50% VAT refund after collection on publishing sector on the following publications:
(1) Other books and periodicals, audiovisual products except the books and periodicals on which 100% VAT refund after collection is implemented pursuant to the provisions under Item 1 of the Article 1.
(2) Newspaper listed in Appendix 2 of this Circular.
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