“八五”期间,国家对全国县及县以下新华书店营业税实行减免,1994年营业税改征增值税后,继续给予先征后退的优惠政策,并且明确规定减免的营业税及退还的增值税用于图书发行网点的建设。这样,就给全国县及县以下新华书店提供了一定数量的建设资金。另外,各地新华书店还自筹资金,翻建和新建发行网点,使装璜规格、水平接近或达到当代商厦水平。现在 During the “Eighth Five-Year Plan” period, the State implemented a reduction or exemption of business tax on Xinhua Bookstore below the county level in China. After the business tax was levied on value-added tax in 1994, it continued to grant preferential tax rebate and clearly stipulated that the business tax rebated and refund of value added tax Book distribution network construction. In this way, given the county and county Xinhua Bookstore provides a certain amount of construction funds. In addition, Xinhua Bookstore throughout the self-financing, renovation and construction of new distribution outlets, so that the decoration specifications, levels close to or reach the level of contemporary commercial buildings. just now