Notice of the State Administration of Taxation and the General Administration of Customs on Matters Concerning the Implementation of the Management Measures for 'Comparison Before Deduction' of Special Customs Import VAT Payment Certificates
国家税务总局海关总署关于实行海关进口增值税专用缴款书“先比对后抵扣”管理办法有关事项的通知
This notice specifies the implementation details for the management method requiring comparison of customs import VAT payment certificates before allowing deduction, aiming to strengthen tax administration and prevent fraudulent deductions.