国外出版物税收政策综述宗合从世界范围看，各国对出版物的税收政策不外两类，即有税和无税。实行有税的国家有低税和高税之分；实行无税的国家又有全部免税和部分免税之别。目前，各国对出版物征收的税种不同，主要有增值税、所得税、营业税、进出口关税和消费税等。一、... Review of Tax Policies on Foreign Publications Zonghe From the perspective of the world, there are only two types of tax policies for publications in various countries, namely taxation and non-taxation. There are low taxes and high taxes in countries that have tax, and all tax exemptions and some tax exemptions in countries that have no tax. At present, different types of taxes levied on various publications in various countries mainly include value-added tax, income tax, sales tax, import and export duties and consumption tax. one,...