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["附件\n                       全文和部分条款失效废止的税务规范性文件目录"]
["序号","标题","文件字号","发布时间","失效废止内容"]
[1,"国家税务总局关于外商投资企业在筹办期间取得的会员费有关税务处理问题的通知","国税发〔1996〕84号","1996-05-22","全文"]
[2,"国家税务总局关于外资金融机构有关税收业务问题的通知","国税发〔1997〕123号","1997-07-25","全文"]
[3,"国家税务总局关于外商投资企业和外国企业的雇员的境外保险费有关所得税处理问题的通知","国税发〔1998〕101号","1998-06-26","全文"]
[4,"国家税务总局关于广告代理业征收文化事业建设费问题的批复","国税函〔1999〕353号","1999-05-28","全文"]
[5,"国家税务总局关于印发《清理整顿税务代理行业实施方案》的通知","国税发〔1999〕145号","1999-08-06","全文"]
[6,"国家税务总局关于印发《税务机关公职人员离职从事税务代理的意见》和《税务代理机构脱钩改制中有关财产处理的意见》的通知","国税发〔1999〕154号","1999-08-13","全文"]
[7,"国家税务总局关于印发《注册税务师执业准则（试行）》和《税务代理从业人员守则（试行）》的通知","国税发〔1999〕193号","1999-10-10","全文"]
[8,"国家税务总局关于实行税务检查计划制度的通知","国税发〔1999〕211号","1999-11-12","全文"]
[9,"国家税务总局关于从事房地产业务的外商投资企业若干税务处理问题的通知","国税发〔1999〕242号","1999-12-21","全文"]
[10,"国家税务总局关于印发《税务稽查案件复查暂行办法》的通知","国税发〔2000〕54号","2000-03-22","全文"]
[11,"国家税务总局关于国务院各部门机关后勤体制改革有关税收政策具体问题的通知","国税发〔2000〕153号","2000-08-30","全文"]
[12,"国家税务总局关于融资租赁业务征收流转税问题的补充通知","国税函〔2000〕909号","2000-11-15","全文"]
[13,"国家税务总局关于印发《欠缴税金核算管理暂行办法》的通知","国税发〔2000〕193号","2000-11-28","第六章"]
[14,"国家税务总局关于印发《税务代理业务规程（试行）》的通知","国税发〔2001〕117号","2001-10-08","全文"]
[15,"国家税务总局关于改进和规范税务稽查工作的实施意见","国税发〔2001〕118号","2001-10-22","全文"]
[16,"国家税务总局关于税务机关征收社会保险费工作的指导意见","国税发〔2002〕124号","2002-09-29","全文"]
[17,"国家税务总局关于加强税务机关征收社会保险费宣传工作的通知","国税函〔2003〕408号","2003-04-15","全文"]
[18,"国家税务总局关于加强货物运输业税收征收管理有关问题的通知","国税发明电〔2003〕55号","2003-12-12","全文"]
[19,"国家税务总局关于进一步落实税收优惠政策 促进农民增加收入的通知","国税发〔2004〕13号","2004-01-20","全文"]
[20,"国家税务总局关于转发《国务院办公厅对〈中华人民共和国城市维护建设税暂行条例〉第五条的解释的复函》的通知","国税函〔2004〕420号","2004-03-31","全文"]
[21,"国家税务总局关于纳税人遗失完税凭证后处理办法的批复","国税函〔2004〕761号","2004-06-10","全文"]
[22,"国家税务总局关于取消“货运业自开票纳税人和代开票纳税人营业税减免认定”后有关税收管理问题的通知","国税函〔2004〕824号","2004-06-25","全文"]
[23,"国家税务总局关于货物运输业若干税收问题的通知","国税发〔2004〕88号","2004-07-08","全文"]
[24,"国家税务总局关于办理2003年12月31日前出口货物累计欠退税有关问题的通知","国税函〔2004〕905号","2004-07-20","全文"]
[25,"国家税务总局关于印发《公路、内河货物运输业税收管理操作规程》的通知","国税发〔2004〕135号","2004-10-13","全文"]
[26,"国家税务总局关于试行税务机关向扣缴义务人实行明细申报后的纳税人开具个人所得税完税证明的通知","国税发〔2005〕8号","2005-01-21","全文"]
[27,"国家税务总局关于印发《纳税人财务会计报表报送管理办法》的通知","国税发〔2005〕20号","2005-03-01","附件第九条"]
[28,"国家税务总局关于澳门企业在内地经营运输业务营业税问题的批复","国税函〔2005〕219号","2005-03-18","全文"]
[29,"国家税务总局关于启用增值税普通发票有关问题的通知","国税发明电〔2005〕34号","2005-08-19","全文"]
[30,"国家税务总局关于换发稽查部门稽查专用税务检查证的通知","国税发〔2005〕203号","2005-12-19","全文"]
[31,"国家税务总局关于加强含金成份产品出口退（免）税管理的通知","国税函〔2005〕1211号","2005-12-20","全文"]
[32,"国家税务总局关于进一步加强货物运输业税收征收管理的通知","国税函〔2006〕102号","2006-01-25","全文"]
[33,"国家税务总局关于增值税网上申报有关问题的通知","国税发〔2006〕20号","2006-02-05","全文"]
[34,"国家税务总局关于印发《调整和完善消费税政策征收管理规定》的通知","国税发〔2006〕49号","2006-03-31","第一条、第二条第三项"]
[35,"国家税务总局关于酒店产权式经营业主税收问题的批复","国税函〔2006〕478号","2006-05-22","文中“应按照‘服务业-租赁业’征收营业税”"]
[36,"国家税务总局关于印发《车辆购置税价格信息管理办法（试行）》的通知","国税发〔2006〕93号","2006-06-22","全文"]
[37,"国家税务总局关于转发《国家发展改革委关于降低增值税防伪税控系统专用产品价格的通知》的通知","国税函〔2006〕683号","2006-07-17","全文"]
[38,"国家税务总局关于关联企业间业务往来转让定价税收管理有关问题的通知","国税函〔2006〕901号","2006-09-28","全文"]
[39,"国家税务总局关于印发《企业财产损失所得税税前扣除鉴证业务准则（试行）》的通知","国税发〔2007〕9号","2007-02-02","全文"]
[40,"国家税务总局关于印发《企业所得税汇算清缴纳税申报鉴证业务准则（试行）》的通知","国税发〔2007〕10号","2007-02-02","全文"]
[41,"国家税务总局关于加强消费税收入分析工作的通知","国税函〔2007〕228号","2007-02-25","全文"]
[42,"国家税务总局关于公路 内河货物运输业发票税控系统有关问题的批复","国税函〔2007〕353号","2007-03-23","全文"]
[43,"国家税务总局关于进一步做好增值税纳税评估工作的通知","国税函〔2007〕441号","2007-04-20","全文"]
[44,"国家税务总局关于进一步加强公路 内河货物运输业税收征收管理的通知","国税函〔2007〕504号","2007-05-18","全文"]
[45,"国家税务总局关于进一步加强资源税管理工作的通知","国税发〔2007〕77号","2007-07-06","全文"]
[46,"国家税务总局关于发票核定和最高开票限额审批有关问题的批复","国税函〔2007〕868号","2007-08-24","全文"]
[47,"国家税务总局关于修订扩大增值税抵扣范围相关报表的通知","国税函〔2007〕1231号","2007-12-10","全文"]
[48,"国家税务总局关于下发协定股息税率情况一览表的通知","国税函〔2008〕112号","2008-01-29","全文"]
[49,"国家税务总局关于印发《新企业所得税法精神宣传提纲》的通知","国税函〔2008〕159号","2008-02-05","第二十五条"]
[50,"国家税务总局关于贯彻落实从事农、林、牧、渔业项目企业所得税优惠政策有关事项的通知","国税函〔2008〕850号","2008-10-17","全文"]
[51,"国家税务总局关于加强成品油消费税征收管理有关问题的通知","国税函〔2008〕1072号","2008-12-30","第一条"]
[52,"国家税务总局关于印发《特别纳税调整实施办法（试行）》的通知","国税发〔2009〕2号","2009-01-08","第七十八条"]
[53,"国家税务总局关于印发注册税务师执业基本准则的通知","国税发〔2009〕149号","2009-12-02","全文"]
[54,"国家税务总局关于出口企业延期提供出口收汇核销单有关问题的通知","国税函〔2010〕89号","2010-03-02","全文"]
[55,"国家税务总局关于进一步明确企业所得税过渡期优惠政策执行口径问题的通知","国税函〔2010〕157号","2010-04-21","第一条第四款、第二条"]
[56,"国家税务总局关于国寿投资控股有限公司相关税收问题的公告","国家税务总局公告2013年第2号","2013-01-07","第三条、第四条"]
[57,"国家税务总局关于增值税普通发票印制供应有关事项的公告","国家税务总局公告2013年第51号","2013-09-09","全文"]
[58,"国家税务总局关于车辆购置税征收管理有关问题的公告","国家税务总局公告2015年第4号","2015-01-30","全文"]
[59,"国家税务总局关于发布第一批税务行政处罚权力清单的公告","国家税务总局公告2015年第10号","2015-02-16","全文"]
[60,"国家税务总局关于执行《西部地区鼓励类产业目录》有关企业所得税问题的公告","国家税务总局公告2015年第14号","2015-03-10","全文"]
[61,"国家税务总局关于卷烟消费税政策调整后纳税申报有关问题的公告","国家税务总局公告2015年第35号","2015-05-12","全文"]
[62,"国家税务总局关于3项个人所得税事项取消审批实施后续管理的公告","国家税务总局公告2016年第5号","2016-01-28","第二条第二项"]
[63,"国家税务总局关于股权激励和技术入股所得税征管问题的公告","国家税务总局公告2016年第62号","2016-09-28","第一条第三项中“员工在一个纳税年度中……执行。”"]
[64,"国家税务总局关于高档化妆品消费税征收管理事项的公告","国家税务总局公告2016年第66号","2016-10-19","第一条"]
[65,"国家税务总局关于提高科技型中小企业研究开发费用税前加计扣除比例有关问题的公告","国家税务总局公告2017年第18号","2017-05-22","全文"]
[66,"国家税务总局关于明确国别报告有关事项的公告","国家税务总局公告2017年第46号","2017-12-19","全文"]
[67,"国家税务总局关于长期来华定居专家免征车辆购置税有关问题的公告","国家税务总局公告2018年第2号","2018-01-02","第一段"]
[68,"国家税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关税收征收管理事项的公告","国家税务总局公告2020年第4号","2020-02-10","第一条至第九条、第十一条、第十二条"]
[69,"国家税务总局关于小型微利企业和个体工商户延缓缴纳2020年所得税有关事项的公告","国家税务总局公告2020年第10号","2020-05-19","全文"]
[70,"国家税务总局关于进一步落实研发费用加计扣除政策有关问题的公告","国家税务总局公告2021年第28号","2021-09-13","第一条"]
[61]