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1.根据《国家税务总局关于发布已失效或废止有关增值税规范性文件清单的通知》（国税发〔2009〕7号），第3条失效。<br>
2.根据《国家税务总局关于发布已失效或废止的税收规范性文件目录的通知》（国税发〔2006〕62号），第4条失效。
Record · chinatax
ACC. 900067929
国税发〔2009〕7号
Notice of the State Administration of Taxation on Several Issues Concerning the Administration of Value-Added Tax Collection
国家税务总局关于增值税若干征管问题的通知
Issuer
—
Date
1996-09-09
Instrument
notice
Cited by
2
This notice addresses specific administrative issues in the collection of value-added tax (VAT). Certain provisions have been rendered invalid by subsequent announcements from the State Administration of Taxation.