The following printing and production businesses shall be subject to the policy of 100% VAT refund first:
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 shall be subject to the policy of 100% VAT refund in the publishing process:
1, China * * * newspapers and periodicals of organizations at all levels of the production party and democratic parties, newspapers and periodicals of people's congresses, political consultative conferences, governments, trade unions, youth leagues, women's federations, disabled persons' federations and associations for science and technology at all levels, newspapers and periodicals of Xinhua News Agency and military departments. The above organizations at all levels do not include their subordinate departments. The scope of VAT refund for government newspapers and government periodicals is within one newspaper and one periodical of one unit;
2, newspapers and periodicals published specifically for children, textbooks for primary and secondary school students;
3. Newspapers and periodicals 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 published publications;
7. Books, newspapers and periodicals listed in Annex 1 of this announcement.
The following publications shall be subject to the policy of 50% refund of VAT in the publishing process:
1, all kinds of books, periodicals, audio-visual products, and electronic publications, except for publications that are subject to 100% VAT refund as stipulated in Item 1 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 the budget management issues related to the implementation of the tax system reform for some enterprises in accordance with the Interim Provisions of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on the tax system reform.
"Measures of the People's Republic of China for the Administration of Invoices" Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities of 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.