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	SUPPLEMENTARY NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING THE POLICIES ON VALUE-ADDED TAX AND BUSINESS TAX FOR PUBLICATIONS

	(No. 90 [2003] of the Ministry of Finance and the State Administration of Taxation promulgated on June 23, 2003)


SUBJECT : PUBLICATIONS
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION, MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 06/23/2003
IMPLEMENT DATE : 06/23/2003
LENGTH : 371 words
TEXT :

In accordance with the information reported by the relevant departments and regions, we hereby, upon study, clarify the relevant issues in the "Notice of the Ministry of Finance and the State Administration of Taxation Concerning the Policies on Value-Added Tax for Publications and Film Copies and Business Tax for Publishing Films" (No. 88 [2001] of the Ministry of Finance) as follows:

I. On the Standards for Classifying Technical Books. In accordance with the Notice of the Press and Publication Administration on Implementing 5 National Standards including the "China Standard Book Number" (No. 443 [2002] of the Press and Publication Administration), the "China Standard Book Number" (GB5795-86) shall be abrogated on August 1, 2002, and the book publication industry shall implement the new "China Standard Book Number" (GB/T5795-2002) and the "Data on Catalogue in Publication" (GB/T12451-2001). For this purpose, the standards for classifying the relevant technical books in Document No. 88 [2001] of the MOF shall be adjusted as follows: the technical books published after August 1, 2002 mean the formally published books listed with the category number prescribed in Part III of the "Data on Catalogue in Publication" (GB/TIZ 451-2001), namely, A (Marxism-Leninism, Mao Zedong Thought), B (Philosophy), D (Politics and Law), E (Military Affairs), F (Economics), K (History and Geography), N (General Natural Sciences), O (Mathematics and Chemistry), P (Astronomy and Geology), Q (Biology), R (Medicine and Health Care), S (Agricultural Science), T (Industrial Technology), U (Transportation), V (Aeronautics and Aerospace), X (Environmental Science), as well as the books in minority nationality languages and Braille. If there is more than one category number, the first category number shall prevail. After August 1, 2002, the sale of technical books published before that date shall still be in compliance with Item (7) of Article 1 of Document No. 88 [2001] of the MOF on classification of technical books.

II. For the income of "layout fees" charged by newspaper agencies and publishing houses from authors on the basis of the length of the essays and prestige of the authors, business tax shall be levied at a rate for the trade of advertisements in the item of "service trade".

The second item of the present Notice shall come into force on July 1, 2003.