第一条 为了促进社会主义精神文明建设的发展,继续对宣传文化单位实行财税优惠政策,制定本规定。 第二条 原根据财政部《关于进一步支持宣传文化企业发展的通知》和《国家税务局关于进一步支持宣传文化事业的通知》,享受税收优惠政策的宣传文化单位,应按新税制的有关规 Article 1 These Provisions are formulated in order to promote the development of socialist spiritual civilization and continue to implement preferential fiscal and taxation policies on propaganda and cultural units. Article 2 According to the Notice of the Ministry of Finance on Further Supporting the Development of Cultural Enterprises and the Circular of the State Administration of Taxation on Further Supporting the Propaganda of Cultural Activities, the propaganda and cultural units that enjoy preferential taxation policies shall, according to the relevant regulations of the new tax system