Full text · 原文
160 字
1.部分条款废止。第二条第（二）项同时废止，参见《国家税务总局关于异常增值税扣税凭证管理等有关事项的公告》（国家税务总局公告2019年第38号）。<br>
2.根据《国家税务总局关于发布〈出口业务增值税和消费税退（免）税管理办法〉的公告》（国家税务总局公告2026年第5号），自2026年1月1日起，全文废止。<br>
税费征管,增值税
Record · chinatax
ACC. 900064711
Announcement of the State Taxation Administration on Issues Concerning the Use of Special VAT Invoices by Foreign Trade Enterprises for Export Tax Rebates
国家税务总局关于外贸企业使用增值税专用发票办理出口退税有关问题的公告
Issuer
—
Date
2012-06-01
Instrument
announcement
Cited by
2
This document addresses the use of special VAT invoices by foreign trade enterprises when applying for export tax rebates, and includes provisions on the abolition of certain clauses and the full annulment of the document effective from January 1, 2026.