国家税务总局关于停止执行《金银首饰购货(加工)管理证明单》使用规定的批复
国税函〔2005〕193号Issued March 4, 2005
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
北京市国家税务局:        你局《关于停止执行〈金银首饰购货(加工)管理证明单〉使用规定的请示》(京国税发〔2004〕374号)收悉,批复如下:        根据《国家税务总局关于取消金银首饰消费税纳税人认定行政审批后有关问题的通知》(国税函〔2004〕826号)的规定,金银首饰消费税纳税人的认定程序已被取消。鉴于该认定程序取消后,《金银首饰购货(加工)管理证明单》(以下简称证明单)领用对象的确认已经失去了依据,同意你局意见,停止执行《金银首饰消费税征收管理办法》(国税发〔1994〕267号)等文件中有关证明单的使用规定。  
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.