国家税务总局关于公布一批全文失效废止的税务规范性文件目录的公告
国家税务总局公告2020年第8号Issued April 15, 2020
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
为进一步优化税收营商环境，根据《税务规范性文件制定管理办法》（国家税务总局令第41号公布，第50号修改），国家税务总局对税务规范性文件进行了清理。现将《全文失效废止的税务规范性文件目录》予以公布。
特此公告。
附件：全文失效废止的税务规范性文件目录.doc
国家税务总局
2020年4月15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.