为规范宣传文化单位出版物增值税优惠政策的情况,现对《关于继续对宣传文化单位实行增值税优惠政策的通知》(财税字［1996］78号文,以下简称《通知》)执行中涉及的有关政策问题明确如下：一、《通知》第一条第6项所称`大中小学的学生课本’,大学的学生课本是指大专及大专以上学 In order to regulate the promotion of value-added tax preferential policies for publications of cultural units, we hereby refer to the “Notice Concerning the Continuation of Preferential Value-added Taxes on Propaganda Cultural Units” (Cai Shui Zi [1996] No. 78, hereinafter referred to as the “Notice”) The relevant policy issues are as follows: First, the “Circular” referred to in Article 6 of the "primary and secondary school students ’textbooks, university students’ textbooks refer to college and tertiary education