国家税务总局关于中国南方机车车辆工业集团公司所属企业的铁路货车修理业务免征增值税的通知
国税函〔2001〕1006号Issued December 29, 2001
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
       《财政部、国家税务总局关于铁路货车修理免征增值税的通知》（财税〔2001〕251号）中所指的“铁路系统内部单位”包括中国南方机车车辆工业集团公司所属企业，其为铁路系统修理铁路货车业务免征增值税。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.