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6 独木难支 办刊物,靠广告,现在看来似乎是天经地义和顺理成章的事,但在前几年却远没这么简单。国家新闻出版署的政策和文件中都明确指出,具有CN刊号的公开出版物可以刊登广告来作为办刊辅助收入。而刊物要刊登广告,首先就要办广告许可证,才能向工商局申领广告专用发票。企业在刊物刊登广告,都要求开具广告专用发票,因为广告费是可以在企业生产成本中列支的。其它省
6 Dilemma Difficult to support the publication, by advertising, it now seems natural and logical things, but in a few years ago is far from so simple. National Press and Publication Administration’s policies and documents have made it clear that with the CN issue of the publication can be advertised as ancillary revenue. The publication of advertisements, we must first do advertising permits, to apply for commercial advertising invoices. Enterprises in the publication of advertisements are required to issue ad-specific invoices, because advertising costs can be included in the cost of production. Other provinces