财政部、新闻出版署1992年曾明文规定:样本赠阅是指出版单位按照国家规定缴纳和赠送(著译者)的样本,出版单位必须送请有关部门和领导审阅的样本,以及出版单化内部的工作样本。规定了样本赠阅的范围、数量,也规定了在此范围内的样本只进费用,不缴税金。 1994年新税制颁布以后,我同的经济体制改革发生了深刻的变化,更加符合市场经济的本质 The Ministry of Finance and the Press and Publication Administration have expressly provided in 1992 that the sample donation refers to the samples that the publishing unit pays and presents in accordance with state regulations and the publishing unit must send samples for review by the relevant departments and leaders as well as publish the internal Working samples. Provides a sample of the scope of the grant, also provides for the sample within this range only cost, do not pay taxes. After the promulgation of the new tax system in 1994, profound changes have taken place in our economic restructuring and in line with the nature of the market economy