出版物发行工作既具有与一般商品销售相同的特征,遵循一定的市场规律,同时也具有其特殊性。本文结合2016年出版专业职业资格考试“初级实务”(下简称“初实”)、“中级基础”(下简称“中基”)科目有关出版物发行的综合题(都是第79题,原题请见本期第135页和第142页),厘清码洋、实洋等出版物发行专业术语,解析出版物销售中应缴纳增值税的具体计算方法,分析不同出版物购销形式之间的区别,并讨论出版物营销中面 The publication distribution has the same characteristics as general merchandise sales, follows certain market rules, and has its own unique characteristics. This article combines the comprehensive professional title examinations published in 2016 such as “Professional Practice Examination” published in 2016, “Preliminary Practice”, “Intermediate” (hereinafter referred to as “中 基 ”) (Both questions 79, the original title see pages 135 and 142 of this issue), clarify the code yang, solid ocean and other publications issued terminology, analysis of sales of publications should pay VAT, the specific calculation method, analysis of different Differences between publications in the form of buying and selling, and discussing publications marketing