财政部国家税务总局关于对铁路工附业单位恢复征收增值税问题的通知

财税字〔1996〕35号Issued May 30, 1996
Departmental normative documentsNot legislation; may not create obligations or curtail rights.

经国务院批准,现对铁路工附业单位征收增值税问题通知如下: 自1996年6月1日起,对铁路工附业单位向其所在路局内部其他单位提供货物或应税劳务恢复征收增值税。《关于增值税若干过渡性优惠政策问题的通知》(财税明电〔1995〕1号)中第一条的规定相应废止。 请依照执行。

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.