Circular of the Ministry of Finance and the State Administration of Taxation on Continuing Preferential Policies of Value-added Tax and Business Tax on Publicity of Culture
Circular of the Ministry of Finance and the State Administration of Taxation on Continuing Preferential Policies of Value-added Tax and Business Tax on Publicity of Culture
Circular of the Ministry of Finance and the State Administration of Taxation on Continuing Preferential Policies of Value-added Tax and Business Tax on Publicity of Culture
Cai Shui [2013] No.87
December 31, 2013
The finance departments (bureaus), offices of State Administration of Taxation and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Financial Bureau of Xinjiang Production and Construction Corps and finance supervisory offices of the 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 promote the development and prosperity of publicity of Chinese culture, upon approval of the State Council, by the end of 2017, we shall continue to implement the preferential policies of value-added tax (VAT) and business tax on publicity of culture after appropriate adjustment. Relevant issues are hereby notified as follows:
Article 1 From January 1, 2013 to December 31, 2017, we implement the policy of VAT refund after collection as follows:
1. Implement the policy of 100% VAT refund after collection on the following publications at the publishing stage:
(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 People's Congress, Chinese People's Political Consultative Conference, governments, trade unions, Communist Youth League, Women's Federation, China Disabled Persons Federation and Scientific Association at all levels, organ's newspaper and periodicals of Xinhua News Agency and organ's newspaper and periodicals of military departments.
The above-mentioned organizations at all levels shall not include their departments. As for organ's newspaper and periodicals, 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 and 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 upon approval in such five autonomous regions as Inner Mongolia, Guangxi, Tibet, Ningxia, Xinjiang.
(7) books, newspaper and periodicals listed in Appendix I hereto.
2.
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