The most popular preferential tax policies on prin

2022-08-02
  • Detail

Preferential tax policies on printing and reproduction issued in recent years in recent years, the state has successively issued preferential tax policies for publishing, such as the preferential value-added tax policy for printing enterprises as producers of "books, newspapers, magazines and other cultural products", the value-added tax rate on audio-visual products and electronic publications has been reduced from 17% to 13%, the value-added tax on important party newspapers, Party journals and some printing and production businesses has been levied and refunded Xinhua bookstores at the grass-roots level and rural supply and marketing cooperatives are exempt from value-added tax. The introduction of these policies fully reflects the state's strong support for the publishing industry. The outline of the national cultural development plan during the 11th Five Year Plan period proposes to vigorously develop the publishing industry, which is reflected in the recent preferential policies issued by the state. These preferential tax policies, especially the value-added tax policies enjoyed by the printing industry, are the result of the appeals and efforts of the printing industry over the years, indicating that the state attaches great importance to the publishing industry, including the printing industry. In view of the insufficient implementation of these preferential policies, on the one hand, as the national printing and reproduction administrative department, we will conduct in-depth research with relevant departments to printing and reproduction enterprises and publishing units, and issue implementation rules on this basis; On the other hand, local printing and reproduction administrative departments should help printing and reproduction enterprises, actively communicate and cooperate with relevant parties, and promote the implementation of various preferential policies. The relevant documents are summarized as follows. The local printing and reproduction administrative departments are requested to forward this bulletin to the local printing and reproduction enterprises

On November 28, 2005, the Ministry of Finance and the State Administration of Taxation jointly issued the notice on several policies on value added tax (CS [2005] No. 165), Article 12 stipulates that "printing enterprises, entrusted by publishing units, purchase paper by themselves, print books, newspapers and magazines with unified serial number (CN) and international standard book number sequence, and levy value-added tax on sales of goods."

On december5,2006, the Ministry of Finance and the State Administration of Taxation jointly issued the notice on the preferential business tax policy on publicizing the cultural value-added tax and laying 500mm wide vacuum insulation board on the balcony board to act as a heat bridge (CS [2006] No. 153). The circular points out that in order to continue to support the development of China's propaganda and cultural undertakings, the value-added tax and business tax support policies for propaganda and culture will be adjusted with the approval of the State Council. Publications for which taxpayers should enjoy preferential tax policies shall be subject to separate financial accounting, and those not subject to separate accounting shall not enjoy preferential policies

the VAT rate on audio-visual products and electronic publications was lowered from 17% to 13%. The circular points out that the VAT rate of audio-visual products and electronic publications will be reduced from 17% to 13% from January 1, 2007. "Audio visual products" refer to officially published audio tapes, video tapes, phonograms, compact discs and laser video discs with recorded contents. "Electronic publications in accordance with the rules of the industry" refers to the use of computer applications in the form of digital codes to process graphic, audio and video information and store it on the media such as magnetic, optical, electrical and aluminum materials with certain physical forms, which are the first automobile manufacturing materials to become steel substitutes, through embedded in computers, electronic reading equipment, electronic display equipment, digital audio/video playback equipment, electronic game machines The navigator and other devices with similar functions can be read and used. It is a mass media with interactive functions to express ideas, popularize knowledge and accumulate culture. Carrier forms and formats mainly include read-only discs (CD-ROM, interactive disc CD-I, Photo CD, high-density read-only disc DVD-ROM, Blu ray read-only disc HD-DVD ro salt lake resource development and construction time is long m and BD ROM), write once discs (write once CD-R, write once high-density disc DVD-R, write once Blu ray disc hd-dvd/r, BD-R, etc.), Rewritable optical discs (rewritable CD-RW, rewritable high-density DVD-RW, rewritable Blu ray HD DVD-RW and bd-rw, magneto-optical disc Mo, etc.), soft disks (FD), hard disks (hd), integrated circuit cards (CF card, MD card, SM card, MMC card, RS-MMC card, Ms card, SD card, XD card, T-Flash card, memory stick, etc.) and various memory chips

VAT on some printing and production businesses shall be refunded. According to the notice, from January 1st, 2006 to December 31st, 2008, the policy of value-added tax refund will be implemented for some printing and production businesses, including the printing business of books, newspapers and periodicals in minority languages; The production of audio-visual products and electronic publications in minority languages; The printing business of 37 printing enterprises in Xinjiang Listed in Annex 2 of the notice

reprinted from: printing and reproduction management department of the General Administration of publication

Copyright © 2011 JIN SHI