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经国务院同意,1994年12月财政部、国家税务总局联合以(94)财税字第089号通知印发《关于继续对宣传文化单位实行财税优惠政策的规定》,全文如下:第一条根据中共中央中发(1992)9号文件的有关精神,为了促进社会主义精神文明建设的发展,决定继续对宣传文化单位实行财税优惠政策,制定本规定。第二条原根据财政部《关于进一步支持宣传文化企业发展的通知》((93)财文字第467号)和《国家税务局关
With the approval of the State Council, in December 1994, the Ministry of Finance and the State Administration of Taxation jointly issued the “Provisions Concerning the Continuation of Fiscal and Tax Preferential Policies on the Propaganda and Culture Units” with the notice of Cai Shui Zi No. 089 (94) as follows: Article 1 According to the provisions of the CPC Central Committee In order to promote the development of socialist spiritual civilization, we decided to continue implementing preferential fiscal and taxation policies on propaganda and cultural units and formulated these Provisions. Article 2 According to the “Circular of the Ministry of Finance on Further Supporting the Promotion of Propaganda and Cultural Enterprises” ((93) Cai Wen No. 467) and the "State Administration of Taxation