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Notice by the General Office of the Ministry of Science and Technology of Forwarding the Notice by the Ministry of Finance and the State Administration of Taxation of Continuing the Preferential Value-Added Tax Policies for Publicity and Culture
[Effective]
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科技部办公厅关于转发《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》的通知
[现行有效]
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| Notice by the General Office of the Ministry of Science and Technology of Forwarding the Notice by the Ministry of Finance and the State Administration of Taxation of Continuing the Preferential Value-Added Tax Policies for Publicity and Culture | | 科技部办公厅关于转发《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》的通知 |
| (No. 56 [2018] of the General Office of the Ministry of Science and Technology) | | （国科办政〔2018〕56号） |
| The science and technology departments (commissions and bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, and sub-provincial cities; the Science and Technology Bureau of Xinjiang Production and Construction Corps; the general offices (offices) of the relevant departments of the CPC Central Committee and the State Council and all institutions directly under the CPC Central Committee and the State Council; and the General Office of the Political Work Department of the Central Military Commission: | | 各省、自治区、直辖市、计划单列市及副省级城市科技厅（委、局），新疆生产建设兵团科技局，中央、国务院有关部门、直属机构办公厅（室），中央军委政治工作部办公厅： |
| On June 5, 2018, the Notice by the Ministry of Finance and the State Administration of Taxation of Continuing the Preferential Value-Added Tax Policies for Publicity and Culture (No. 53 [2018], Ministry of Finance) (hereinafter referred to as the “Notice”) was issued, under which a decision was made that: “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.” | | 2018年6月5日，《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》（财税〔2018〕53号）正式印发（以下简称《通知》），决定“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”。 |
The term “popular science entities” referred to in the Notice means “science and technology museums, museums of natural history, planetariums (observatories), meteorological observatories (stations) and seismic stations that are open to the public as well as popular science bases of the institutions of higher learning and scientific research institutions that are open to the public.”
．．．．．． | | 该《通知》所述的“‘科普单位'，是指科技馆、自然博物馆、对公众开放的天文馆（站、台）、气象台（站）、地震台（站），以及高校、科研机构对公众开放的科普基地”。
．．．．．． |
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