国家税务总局关于纳税人遗失完税凭证后处理办法的批复
国税函〔2004〕761号Issued June 10, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
上海市国家税务局： 你局《关于纳税人遗失完税凭证后处理办法的请示》（沪国税计〔2004〕20号）收悉，现批复如下： 纳税人遗失完税凭证后，经纳税人申请，主管税务机关核实税款确已缴纳的，可以向其提供原完税凭证的复印件，也可以为其补开相关完税凭证，并在补开的完税凭证的备注栏注明：原××号完税凭证遗失作废。 国家税务总局 二〇〇四年六月十日
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