国家税务总局关于公布一批全文废止的税收规范性文件目录的公告
国家税务总局公告2018年第47号Issued September 29, 2018
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
根据《税收规范性文件制定管理办法》（国家税务总局令第41号公布）有关规定，国家税务总局对税收规范性文件进行了清理。现将《全文废止的税收规范性文件目录》予以公布。
特此公告。
附件：全文废止的税收规范性文件目录.doc
国家税务总局
2018年9月29日
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.