• Announcement of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of Preferential Value-Added Tax Policies for Publicity and Culture

• 财政部、税务总局关于延续实施宣传文化增值税优惠政策的公告

• (Announcement No. 60 [2023] of the Ministry of Finance and the State Taxation Administration)
• （财政部、税务总局公告2023年第60号）

• For the purpose of promoting the development of China's publicity and culture undertakings, the relevant matters concerning the implementation of preferential value-added tax (“VAT”) policies for publicity and culture are hereby announced as follows:
• 为促进我国宣传文化事业发展，现将实施宣传文化增值税优惠政策有关事项公告如下：

• I. Before December 31, 2027, the following policies of refund after collection of VAT shall be implemented:
• 　　一、2027年12月31日前，执行下列增值税先征后退政策。

• 1. The policy of 100% refund after collection of VAT shall apply to 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：

• (1) 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。

• (2) 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，中小学的学生教科书。

• (3) 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。

• (4) The publications in minority ethnic languages.
• 4.少数民族文字出版物。

• (5) The books and periodicals in Braille.
• 5.盲文图书和盲文期刊。

• (6) 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。

• (7) The books, newspapers and periodicals that are listed in Annex 1 to this Announcement.
• 7.列入本公告附件1的图书、报纸和期刊。

• 2. The policy of 50% refund after collection of VAT shall apply to 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50%先征后退的政策：

• (1) 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 subparagraph 1 of Article I of this Announcement.
• 1.各类图书、期刊、音像制品、电子出版物，但本公告第一条第（一）项规定执行增值税100%先征后退的出版物除外。

• (2) The newspapers that are listed in Annex 2 to this Announcement.
• 2.列入本公告附件2的报纸。

• 3. The policy of 100% refund after collection of VAT shall apply to 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：

• (1) The printing or production business regarding publications in minority ethnic languages.
• 1.对少数民族文字出版物的印刷或制作业务。

• (2) The printing business of printing enterprises in Xinjiang Uygur Autonomous Regions as listed in Annex 3 to this Announcement.
• 2.列入本公告附件3的新疆维吾尔自治区印刷企业的印刷业务。

• II. Before December 31, 2027, the VAT on book wholesale and retail shall be waived.
• 　　二、2027年12月31日前，免征图书批发、零售环节增值税。

• III. Before December 31, 2027, 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、2027年12月31日前，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 subparagraphs 1 and 2 of Article I of this Announcement 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 regulatory authority of the Ministry of Finance (hereinafter referred to as the “financial regulatory authority”) after consultation with the provincial publication administrative department, enjoy the corresponding policy of refund after collection of VAT.
• 　　四、享受本公告第一条第（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，经财政部各地监管局（以下简称财政监管局）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。

• A taxpayer shall conduct separate financial accounting of publications that enjoy the aforesaid preferential tax policies. Whoever does not conduct separate financial accounting may not enjoy the preferential tax policies as prescribed in this Announcement. The rule-breaking publications and the publishers and book wholesalers and retailers that have violated the regulations multiple times may not enjoy the preferential tax policies as prescribed in this Announcement. The specific lists of the aforesaid rule-breaking publications and publishers and book wholesalers and retailers that violate regulations shall be notified by the publication administrative departments at or above the provincial level to the corresponding financial regulatory authorities and tax authorities having jurisdiction in a timely manner.
• 纳税人应当将享受上述税收优惠政策的出版物在财务上实行单独核算，不进行单独核算的不得享受本公告规定的优惠政策。违规出版物、多次出现违规的出版单位及图书批发零售单位不得享受本公告规定的优惠政策。上述违规出版物、出版单位及图书批发零售单位的具体名单由省级及以上出版行政主管部门及时通知相应财政监管局和主管税务机关。

• V. The electronic publications that have enjoyed the VAT refund policies as software products are no longer eligible for enjoying the policies of refund after collection of VAT upon application based on this Announcement.
• 　　五、已按软件产品享受增值税退税政策的电子出版物不得再按本公告申请增值税先征后退政策。

• VI. Various policies regarding refund after collection of VAT as prescribed in this Announcement shall be handled by financial regulatory authorities in accordance with the Notice by the Ministry of Finance, the State Taxation Administration, and the People's Bank of China of the Interim Provisions on the Relevant Budget Management Issues Concerning the “Refund after Collection” Applied to Some Enterprises after the Taxation System Reform (No. 55 [1994], MOF).
• 　　六、本公告规定的各项增值税先征后退政策由财政监管局根据财政部、税务总局、中国人民银行《关于税制改革后对某些企业实行“先征后退”有关预算管理问题的暂行规定的通知》〔（94）财预字第55号〕的规定办理。

• VII. Relevant Definitions in this Announcement
• 　　七、本公告的有关定义

• 1. For the purpose of this Announcement, “publications” means the books, newspapers, periodicals, audio-visual recordings and electronic publications that are published according to the relevant provisions issued by the publication administrative department of the State Council. The “books, newspapers and periodicals” mentioned herein include the information carriers such as CD, floppy disks, and tapes that are sold along with books, newspapers and periodicals and are unable to be detached from them.
• （一）本公告所述“出版物”，是指根据国务院出版行政主管部门的有关规定出版的图书、报纸、期刊、音像制品和电子出版物。所述图书、报纸和期刊，包括随同图书、报纸、期刊销售并难以分离的光盘、软盘和磁带等信息载体。

• 2. The scope of books, newspapers, and periodicals (i.e. journals) shall be governed by the Notice by the State Taxation Administration of Issuing the Explanatory Notes on the Levying Scope of Value-Added Tax on Some Goods (No. 151 [1993], STA); and the scope of audio-visual recordings and electronic publications shall still be governed by the Notice by the Ministry of Finance and the State Taxation Administration of the Relevant Policies on Streamlining and Consolidating Value-Added Tax Rates (No. 37 [2017], MOF).
• （二）图书、报纸、期刊（即杂志）的范围，按照《国家税务总局关于印发＜增值税部分货物征税范围注释＞的通知》（国税发〔1993〕151号）的规定执行；音像制品、电子出版物的范围，按照《财政部 税务总局关于简并增值税税率有关政策的通知》（财税〔2017〕37号）的规定执行。

• 3. For the purpose of this Announcement, “newspapers and periodicals that are specially published and distributed for juveniles and children” means the newspapers and periodicals tailored to juveniles and children in junior middle schools and schools below the junior middle level.
• （三）本公告所述“专为少年儿童出版发行的报纸和期刊”，是指以初中及初中以下少年儿童为主要对象的报纸和期刊。

• 4. For the purpose of this Announcement, “textbooks for primary and secondary school students” means textbooks for students in regular primary and secondary schools and textbooks for secondary vocational education. “Textbooks for students in regular primary and secondary schools” means the formal textbooks used by primary and secondary school students in classes, which are prepared according to the national curriculum programs and curriculum standards for primary and secondary schools, examined and determined by the education administrative department of the State Council or by provincial education administrative departments, and provided by entities that have obtained the qualification for publishing or distributing textbooks approved by the publication administrative department of the State Council. In specific operations, they shall be subject to the scope of “textbooks” as listed in the Catalogue of Textbooks for Primary and Secondary Schools delivered by the State Council and provincial education administrative departments each year. “Textbooks for secondary vocational education” means the textbooks that are used by students of secondary vocational schools which are formed upon approval according to the setting standards and approval procedures as prescribed by the state and are filed with the education administrative departments and of technician schools filed with the administrative departments of human resources and social security. In specific operations, they shall be determined based on the Catalogue of Textbooks issued by the administrative departments of education and of human resources and social security of the State Council and provinces each year. The textbooks for primary and secondary school students shall exclude the various forms of teaching reference books, illustrated picture books, reading books, extracurricular reading materials, and exercise books, and various other auxiliary textbooks.
• （四）本公告所述“中小学的学生教科书”，是指普通中小学学生教科书和中等职业教育教科书。普通中小学学生教科书是指根据中小学国家课程方案和课程标准编写的，经国务院教育行政部门审定或省级教育行政部门审定的，由取得国务院出版行政主管部门批准的教科书出版、发行资质的单位提供的中小学学生上课使用的正式教科书，具体操作时按国务院和省级教育行政部门每年下达的“中小学教学用书目录”中所列“教科书”的范围掌握。中等职业教育教科书是指按国家规定设置标准和审批程序批准成立并在教育行政部门备案的中等职业学校，及在人力资源社会保障行政部门备案的技工学校学生使用的教科书，具体操作时按国务院和省级教育、人力资源社会保障行政部门发布的教学用书目录认定。中小学的学生教科书不包括各种形式的教学参考书、图册、读本、课外读物、练习册以及其他各类教辅材料。

• 5. For the purpose of this Announcement, “newspapers and periodicals that are specially published and distributed for the elderly” means the newspapers and periodicals that are tailored to the elderly. See Annex 4 for the specific scope.
• （五）本公告所述“专为老年人出版发行的报纸和期刊”，是指以老年人为主要对象的报纸和期刊，具体范围见附件4。

• 6. “Books” as prescribed in subparagraphs 1 and 2 of Article I of this Announcement shall include books that are published on a “rental” basis.
• （六）本公告第一条第（一）项和第（二）项规定的图书包括“租型”出版的图书。

• 7. For the purpose of this Announcement, “popular science entities” 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.
• （七）本公告所述“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），以及高等院校、科研机构对公众开放的科普基地。

• For the purpose of this Announcement, “popular science activities” means the activities of introducing to the general public the knowledge on natural science and social science, popularizing the applications of science and technologies, advocating scientific methods, spreading scientific ideologies and advancing the scientific spirit by various media in the forms that are easy for the public to understand, accept and participate.
• 本公告所述“科普活动”，是指利用各种传媒以浅显的、让公众易于理解、接受和参与的方式，向普通大众介绍自然科学和社会科学知识，推广科学技术的应用，倡导科学方法，传播科学思想，弘扬科学精神的活动。

• This Announcement shall come into force on the date of issuance.
• 本公告自发文之日起执行。

• 特此公告。

• Annexes: 1. List of Specific Books, Newspapers, and Periodicals to Which the Policy of 100% Refund after Collection of Value-Added Tax Is Applicable (Omitted)
• 附件：1.适用增值税100%先征后退政策的特定图书、报纸和期刊名单

• 2. List of Newspapers to Which the Policy of 50% Refund after Collection of Value-Added Tax Is Applicable (Omitted)
• 2.适用增值税50%先征后退政策的报纸名单

• 3. List of Printing Enterprises in Xinjiang Uygur Autonomous Region to Which the Policy of 100% Refund after Collection of Value-Added Tax Is Applicable (Omitted)
• 3.适用增值税100%先征后退政策的新疆维吾尔自治区印刷企业名单

• 4. List of Newspapers and Periodicals that Are Specially Published and Distributed for the Elderly (Omitted)
• 4.专为老年人出版发行的报纸和期刊名单

• Ministry of Finance
• 财政部

• State Taxation Administration
• 税务总局

• September 22, 2023
• 2023年9月22日