财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:根据有关部门和地区反映的情况,经研究,现对《财政部国家税务总局关于出版物和电影拷贝增值税及电影发行营业税政策的通知》(财税[2001]88号)中的有关问题明确如下: Autonomous regions, municipalities directly under the Central Government, separately listed cities under the State Council, the Financial Ombudsmen offices of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation, and the local taxation bureaus: According to the situations reflected by relevant departments and regions, After studying, the relevant issues in the “Circular of the Ministry of Finance and the State Administration of Taxation on the Business Tax Policies on Value-added Tax and Film Distribution of Publications and Movies” (Cai Shui [2001] No. 88) are as follows: