国家税务总局关于公布失效废止的部分税务规范性文件目录的公告
国家税务总局公告2026年第18号Issued August 10, 2026
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
根据《中华人民共和国增值税法》、《中华人民共和国增值税法实施条例》等规定，国家税务总局对相关税务规范性文件进行了清理。现将《失效废止的部分税务规范性文件目录》予以公布。
特此公告。
附件：失效废止的部分税务规范性文件目录.xls
国家税务总局
2026年8月10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.