财政部国家税务总局对《关于黄金生产环节免征增值税问题的通知》的补充规定
（1994）财税字第46号Issued July 4, 1994
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
经研究，决定财政部、国家税务总局（94）财税字第24号《关于黄金生产环节免征增值税问题的通知》于1994年1月1日起执行，已征的增值税税款退还纳税单位。
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.