The following printing production businesses shall first implement the 100% VAT policy:
1. Printing or producing publications in minority languages;
2. Printing business of printing enterprises in Xinjiang Uygur Autonomous Region listed in Annex 3 of this announcement.
The following publications are subject to the VAT 100% return policy during the publication process:
1, newspapers and periodicals organized by China * * * production party and democratic parties at all levels, newspapers and periodicals of people's congresses, CPPCC, governments, trade unions, * * * youth league, women's federations, disabled persons' federations, association for science and technology, Xinhua News Agency and military departments at all levels. Institutions at all levels above do not include their subordinate departments. The scope of value-added tax refund for government newspapers and government periodicals is within one newspaper and one periodical of one unit;
2. Newspapers and periodicals specially published for children and textbooks for primary and secondary school students;
3. Newspapers specially published for the elderly;
4. Publications in minority languages;
5. Braille books and periodicals;
6, approved in Inner Mongolia, Guangxi, Tibet, Ningxia and Xinjiang five autonomous regions registered publishing units to publish publications;
7. Books, newspapers and periodicals listed in Annex 1 of this announcement.
The following publications shall be subject to the policy of 50% VAT refund after being levied first:
1, all kinds of books, periodicals, audio-visual products, and electronic publications, except for the publications that are subject to 100% value-added tax and can be refunded immediately as stipulated in the first paragraph of Article 1 of this announcement;
2 newspapers listed in Annex 2 of this announcement.
Electronic publications that have enjoyed the VAT refund policy according to software products may not apply for the VAT refund policy according to this announcement.
Notice of the Financial Supervision Bureau on budget management issues related to tax reform for some enterprises according to the Interim Provisions of the Ministry of Finance, the People's Bank of State Taxation Administration of The People's Republic of China and the People's Bank of China.
"Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.