| Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Preferential Value-Added Tax Policies for Publicity and Culture | | 财政部、税务总局关于延续宣传文化增值税优惠政策的通知 |
| (No. 53 [2018] of the Ministry of Finance) | | （财税〔2018〕53号） |
| The public finance departments (bureaus) and state tax administrations of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; and financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财政局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处： |
| For the purpose of promoting the development of China's publicity and culture undertakings, the implementation of preferential value-added tax (“VAT”) policies for publicity and culture shall continue. You are hereby notified of the relevant matters as follows: | | 为促进我国宣传文化事业的发展，继续实施宣传文化增值税优惠政策。现将有关事项通知如下： |
| I. From January 1, 2018, to December 31, 2020, the following policies of refund after collection of VAT shall be implemented: | | 一、自2018年1月1日起至2020年12月31日，执行下列增值税先征后退政策。 |
| (1) The policy of 100% refund after collection of VAT shall be implemented on the following publications at the stage of publication: | | （一）对下列出版物在出版环节执行增值税100%先征后退的政策： |
| (a) The newspapers and periodicals of the organizations at all levels of the Communist Party of China and all democratic parties, the newspapers and periodicals of the people's congresses, people's political consultative committees, governments, labor unions, communist youth leagues, women's federations, disabled persons' federations, and associations for science and technology at all levels, the newspapers and periodicals of the Xinhua News Agency, and the newspapers and periodicals of military departments. | | 1.中国共产党和各民主党派的各级组织的机关报纸和机关期刊，各级人大、政协、政府、工会、共青团、妇联、残联、科协的机关报纸和机关期刊，新华社的机关报纸和机关期刊，军事部门的机关报纸和机关期刊。 |
| The aforesaid organizations at all levels shall exclude their subordinate departments. The scope of refund after collection of VAT for the newspapers and periodicals of the aforesaid organs shall be subject to one newspaper and one periodical for each entity. | | 上述各级组织不含其所属部门。机关报纸和机关期刊增值税先征后退范围掌握在一个单位一份报纸和一份期刊以内。 |
| (b) The newspapers and periodicals that are specially published and distributed for juveniles and children and the textbooks for primary and secondary school students. | | 2.专为少年儿童出版发行的报纸和期刊，中小学的学生课本。 |
| (c) The newspapers and periodicals that are specially published and distributed for the elderly. | | 3.专为老年人出版发行的报纸和期刊。 |
| (d) The publications in minority ethnic languages. | | 4.少数民族文字出版物。 |
| (e) The books and periodicals in Braille. | | 5.盲文图书和盲文期刊。 |
| (f) The publications of publishers that are registered upon approval in Inner Mongolia Autonomous Region, Guangxi Zhuang Autonomous Region, Tibet Autonomous Region, Ningxia Hui Autonomous Region, and Xinjiang Uygur Autonomous Region. | | 6.经批准在内蒙古、广西、西藏、宁夏、新疆五个自治区内注册的出版单位出版的出版物。 |
| (g) The books, newspapers and periodicals that are listed in Annex 1 to this Notice. | | 7.列入本通知附件1的图书、报纸和期刊。 |
| (2) The policy of 50% refund after collection of VAT shall be implemented on the following publications at the stage of publication: | | （二）对下列出版物在出版环节执行增值税先征后退50%的政策： |
| (a) The books, periodicals, and audio-visual recordings, and electronic publications, excluding the publications that are subject to 100% refund after collection of VAT as prescribed in item (1) of Article I of this Notice. | | 1.各类图书、期刊、音像制品、电子出版物，但本通知第一条第（一）项规定执行增值税100%先征后退的出版物除外。 |
| (b) The newspapers that are listed in Annex 2 to this Notice. | | 2.列入本通知附件2的报纸。 |
| (3) The policy of 100% refund after collection of VAT shall be implemented on the following printing or production business: | | （三）对下列印刷、制作业务执行增值税100%先征后退的政策： |
| (a) The printing or production business of publications in minority ethnic languages. | | 1.对少数民族文字出版物的印刷或制作业务。 |
| (b) The printing business of printing enterprises in Xinjiang Uygur Autonomous Regions as listed in Annex 3 to this Notice. | | 2.列入本通知附件3的新疆维吾尔自治区印刷企业的印刷业务。 |
| II. From January 1, 2018, to December 31, 2020, the VAT on book wholesale and retail shall be exempted. | | 二、自2018年1月1日起至2020年12月31日，免征图书批发、零售环节增值税。 |
| III. From January 1, 2018, to December 31, 2020, the ticket proceeds of popular science entities and the ticket proceeds arising from popular science activities carried out by the Party and government departments and associations for science and technology at or above the county level shall be exempt from VAT. | | 三、自2018年1月1日起至2020年12月31日，对科普单位的门票收入，以及县级及以上党政部门和科协开展科普活动的门票收入免征增值税。 |
IV. A taxpayer that enjoys the policy of refund after collection of VAT as prescribed in items (1) and (2) of Article I of this Notice must be a publisher with a permit for publishing relevant publications (including the publisher that obtains the exclusive publishing right to print and distribute publications on a “rental” basis). An entity that undertakes publishing or distribution tasks designated by the publication administrative department at or above the provincial level and an entity that has not undergone the formalities for change of a publishing or distribution permit due to reorganization and restructuring or for any other reason may, upon confirmation by the local financial supervision commissioner's offices of the Ministry of Finance (hereinafter referred to as a “financial supervision commissioner's office”) after consultation with the provincial publication administrative department, enjoy the corresponding policy of refund after collection of VAT.
．．．．．． | | 四、享受本通知第一条第（一）项、第（二）项规定的增值税先征后退政策的纳税人，必须是具有相关出版物出版许可证的出版单位（含以“租型”方式取得专有出版权进行出版物印刷发行的出版单位）。承担省级及以上出版行政主管部门指定出版、发行任务的单位，因进行重组改制等原因尚未办理出版、发行许可证变更的单位，经财政部驻各地财政监察专员办事处（以下简称财政监察专员办事处）商省级出版行政主管部门核准，可以享受相应的增值税先征后退政策。
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