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["附件\n                       部分失效废止的规范性文件目录"]
["序号","标题","文件字号","发布时间","失效废止内容"]
[1,"国家税务总局关于印发《营业税税目注释（试行稿）》的通知","国税发〔1993〕149号","1993-12-27","全文"]
[2,"国家税务总局关于经营房地产收入纳税义务发生时间的通知","国税发〔1994〕086号","1994-04-07","全文"]
[3,"国家税务总局关于营业税若干征税问题的通知","国税发〔1994〕159号","1994-07-18","全文"]
[4,"国家税务总局关于电力调整试验收入适用税目问题的批复","国税函发〔1994〕552号","1994-10-10","全文"]
[5,"国家税务总局关于中外合作开发房地产征收营业税问题的批复","国税函发〔1994〕644号","1994-12-06","全文"]
[6,"国家税务总局关于印发《营业税问题解答（之一）》的通知","国税函发〔1995〕156号","1995-04-17","全文"]
[7,"国家税务总局关于营业税若干问题\n的通知","国税发〔1995〕076号","1995-04-26","全文"]
[8,"国家税务总局关于印发《增值税问题解答（之一）》的通知","国税函发〔1995〕288号","1995-06-02","第二条、第四条"]
[9,"国家税务总局关于油气田所属单位为本油气田提供劳务征收营业税问题的通知","国税发〔1995〕132号","1995-07-06","全文"]
[10,"国家税务总局关于电力建设资金有偿使用利息收入征收营业税的通知","国税函〔1996〕15号","1996-01-09","全文"]
[11,"国家税务总局关于原油管理费缴纳营业税问题的复函","国税函〔1996〕101号","1996-03-13","全文"]
[12,"国家税务总局关于成品油管理费缴纳营业税问题的通知","国税函〔1996〕562号","1996-09-24","全文"]
[13,"国家税务总局关于有偿转让资产使用权的行为征收营业税问题的批复","国税函〔1996〕636号","1996-11-06","全文"]
[14,"国家税务总局关于“免征营业税的博物馆”范围界定问题的批复","国税函〔1996〕679号","1996-11-21","全文"]
[15,"国家税务总局关于电信业务征收营业税问题的通知","国税函〔1996〕685号","1996-11-22","全文"]
[16,"国家税务总局关于非电信部门开办电话咨询业务适用税目问题的批复","国税函〔1996〕700号","1996-12-03","全文"]
[17,"国家税务总局关于技术转让征收营业税问题的批复","国税函〔1996〕743号","1996-12-31","全文"]
[18,"国家税务总局关于重油调拨手续费营业税问题的通知 ","国税函〔1997〕85号","1997-02-12","全文"]
[19,"国家税务总局关于合作开采海洋石油提供应税劳务适用营业税税目、税率问题的通知","国税发〔1997〕42号","1997-03-26","全文"]
[20,"国家税务总局关于经营公用电话征收营业税问题的通知","国税发〔1997〕161号","1997-10-11","全文"]
[21,"国家税务总局关于销售不动产兼装修行为征收营业税问题的批复","国税函〔1998〕53号","1998-01-25","全文"]
[22,"国家税务总局关于农业土地出租征税问题的批复","国税函〔1998〕82号","1998-02-10","全文"]
[23,"国家税务总局关于融资租赁业务如何征收营业税问题的批复","国税函〔1998〕553号","1998-09-21","全文"]
[24,"国家税务总局关于有线电视台有关收费征收营业税问题的批复","国税函〔1998〕748号","1998-12-09","全文"]
[25,"国家税务总局关于物业管理企业的代收费用有关营业税问题的通知","国税发〔1998〕217号","1998-12-15","全文"]
[26,"国家税务总局关于以房屋抵顶债务应征收营业税问题的批复","国税函〔1998〕771号","1998-12-15","全文"]
[27,"国家税务总局关于有奖游艺和代销彩票征收营业税问题的批复","国税函〔1999〕90号","1999-02-14","全文"]
[28,"国家税务总局关于交通部门转让公路桥梁收费权征收营业税问题的批复","国税函〔1999〕145号","1999-03-23","全文"]
[29,"国家税务总局关于饮食娱乐场所内设吧台销售烟酒征收营业税问题的批复","国税函〔1999〕587号","1999-08-27","全文"]
[30,"国家税务总局关于外国企业转让无形资产有关营业税问题的通知","国税发〔2000〕70号","2000-04-24","全文"]
[31,"国家税务总局关于融资租赁业务征收流转税问题的通知","国税函〔2000〕514号","2000-07-07","全文"]
[32,"国家税务总局关于证券交易所征收营业税问题的批复","国税函〔2000〕542号","2000-07-14","全文"]
[33,"国家税务总局关于从事租赁业务取得的赔偿金征收营业税问题的批复","国税函〔2000〕563号","2000-07-27","全文"]
[34,"国家税务总局关于航空运输企业包机业务征收营业税问题的通知","国税发〔2000〕139号","2000-08-03","全文"]
[35,"国家税务总局关于电信部门有关业务征收营业税问题的通知","国税发〔2000〕143号","2000-08-10","全文"]
[36,"国家税务总局关于电信部门销售电话号码簿征收营业税问题的通知","国税函〔2000〕698号","2000-09-07","全文"]
[37,"国家税务总局关于明确外国企业和外籍个人技术转让收入免征营业税范围问题的通知","国税发〔2000〕166号","2000年10月8日","全文"]
[38,"国家税务总局关于出版物广告收入有关增值税问题的通知","国税发〔2000〕188号","2000-11-17","全文"]
[39,"国家税务总局关于电视收视费征收营业税问题的通知","国税发〔2001〕22号","2001-02-26","全文"]
[40,"国家税务总局关于中小企业信用担保、再担保机构免征营业税的通知","国税发〔2001〕37号","2001-04-05","全文"]
[41,"国家税务总局关于转让著作权征收营业税问题的通知","国税发〔2001〕44号","2001-04-16","全文"]
[42,"国家税务总局关于新闻产品征收流转税问题的通知","国税发〔2001〕105号","2001-09-13","全文"]
[43,"国家税务总局关于财政资金增值收入征收营业税问题的批复","国税函〔2001〕1007号","2001-12-29","全文"]
[44,"国家税务总局关于管道煤气集资费(初装费)征收营业税问题的批复","国税函〔2002〕105号","2002年1月28日","全文"]
[45,"国家税务总局关于印发《金融保险业营业税申报管理办法》的通知","国税发〔2002〕9号","2002-01-30","全文"]
[46,"国家税务总局关于贷款业务征收营业税问题的通知","国税发〔2002〕13号","2002-02-10","全文"]
[47,"国家税务总局关于交通运输企业征收营业税问题的通知","国税发〔2002〕25号","2002-03-12","全文"]
[48,"国家税务总局关于林地使用权转让行为征收营业税问题的批复","国税函〔2002〕700号","2002-08-01","全文"]
[49,"国家税务总局关于对已缴纳过营业税的递延收入不再征收营业税问题的通知","国税发〔2002〕138号","2002-11-05","全文"]
[50,"国家税务总局关于代理业营业额问题的通知","国税发〔2003〕69号","2003-06-18","全文"]
[51,"国家税务总局关于加强货物运输业税收征收管理的通知","国税发〔2003〕121号","2003-10-17","全文"]
[52,"国家税务总局关于印发《国家税务总局关于加强货物运输业税收管理及运输发票增值税抵扣管理的公告》的通知","国税发〔2003〕120号","2003-10-18","全文"]
[53,"国家税务总局关于广播电视有线数字付费频道业务征收营业税问题的通知","国税函〔2004〕141号","2004-01-20","全文"]
[54,"国家税务总局关于取消“单位和个人从事技术转让、技术开发业务免征营业税审批”后有关税收管理问题的通知","国税函〔2004〕825号","2004-06-25","全文"]
[55,"国家税务总局关于污水处理费不征收营业税的批复","国税函〔2004〕1366号","2004-12-14","全文"]
[56,"国家税务总局关于西气东输管道运输业务营业税纳税地点问题的通知","国税函〔2004〕1434号","2004-12-30","全文"]
[57,"国家税务总局关于客运飞机腹舱联运收入营业税问题的通知","国税函〔2005〕202号","2005-03-09","全文"]
[58,"国家税务总局关于纳税人提供泥浆工程劳务征收流转税问题的批复","国税函〔2005〕375号","2005-04-27","全文"]
[59,"国家税务总局关于代销商品房业务征收营业税问题的批复","国税函〔2005〕917号","2005-09-27","全文"]
[60,"国家税务总局关于垃圾处置费征收营业税问题的批复","国税函〔2005〕1128号","2005-11-30","全文"]
[61,"国家税务总局关于交通部门有偿转让高速公路收费经营权征收营业税的批复","国税函〔2005〕1146号","2005-12-06","全文"]
[62,"国家税务总局关于印发《营业税纳税人纳税申报办法》的通知","国税发〔2005〕202号","2005-12-16","全文"]
[63,"国家税务总局关于印发《饮食业、娱乐业税控收款机系统营业税“票表比对”管理操作规程》的通知","国税发〔2006〕16号","2006-01-25","全文"]
[64,"国家税务总局关于劳务承包行为征收营业税问题的批复","国税函〔2006〕493号","2006-05-24","全文"]
[65,"国家税务总局关于增加试点物流企业名单的通知","国税函〔2006〕575号","2006-06-14","全文"]
[66,"国家税务总局关于加强一年期以上返还性人身保险业务营业税征收管理的通知","国税函〔2006〕796号","2006-08-18","全文"]
[67,"国家税务总局关于印发《不动产、建筑业营业税项目管理及发票使用管理暂行办法》的通知","国税发〔2006〕128号","2006-08-24","全文"]
[68,"国家税务总局关于勘察设计劳务征收营业税问题的通知","国税函〔2006〕1245号","2006-12-22","全文"]
[69,"国家税务总局关于加强代理报关业务营业税征收管理有关问题的通知","国税函〔2006〕1310号","2006-12-31","全文"]
[70,"国家税务总局关于无船承运业务有关营业税问题的通知","国税函〔2006〕1312号","2006-12-31","全文"]
[71,"国家税务总局关于受托种植植物 饲养动物征收流转税问题的通知","国税发〔2007〕17号","2007-02-15","全文"]
[72,"国家税务总局关于港口设施保安费税收政策问题的通知","国税发〔2007〕20号","2007-02-26","全文"]
[73,"国家税务总局关于水利工程水费征收流转税问题的批复","国税函〔2007〕461号","2007-04-29","全文"]
[74,"国家税务总局关于代理业营业税计税依据确定问题的批复","国税函〔2007〕908号","2007-08-24","全文"]
[75,"国家税务总局关于新版公路 内河货物运输业统一发票有关使用问题的通知","国税发〔2007〕101号","2007-08-26","全文"]
[76,"国家税务总局关于下发试点物流企业名单(第三批)的通知","国税函〔2007〕1019号","2007-09-28","全文"]
[77,"国家税务总局关于风景名胜区景点经营收入征收营业税问题的批复","国税函〔2008〕254号","2008-03-21","全文"]
[78,"国家税务总局关于土地使用者将土地使用权归还给土地所有者行为营业税问题的通知","国税函〔2008〕277号","2008-03-27","全文"]
[79,"国家税务总局关于互联网广告代理业务营业税问题的批复","国税函〔2008〕660号","2008-07-06","全文"]
[80,"国家税务总局关于餐饮公司送餐业务有关税收问题的批复","国税函〔2009〕233号","2009-06-06","全文"]
[81,"国家税务总局关于政府收回土地使用权及纳税人代垫拆迁补偿费有关营业税问题的通知","国税函〔2009〕520号","2009-09-17","全文"]
[82,"国家税务总局关于处置危险废物取得收入征免营业税问题的批复","国税函〔2009〕587号","2009-10-22","全文"]
[83,"国家税务总局关于进一步落实不动产、建筑业营业税项目管理及发票使用管理办法的通知","国税函〔2009〕630号","2009-11-16","全文"]
[84,"国家税务总局关于融资性售后回租业务中承租方出售资产行为有关税收问题的公告","2010年第13号","2010-09-08","第一条中“和营业税”"]
[85,"国家税务总局关于发布试点物流企业名单(第六批)的公告","2010年第18号","2010-10-25","全文"]
[86,"国家税务总局关于纳税人销售自产货物并同时提供建筑业劳务有关税收问题的公告","2011年第23号","2011-03-25","全文"]
[87,"国家税务总局关于纳税人资产重组有关营业税问题的公告","2011年第51号","2011-09-26","全文"]
[88,"国家税务总局关于铁路运输企业之间合作完成运输业务有关营业税问题的公告","2011年第52号","2011-09-26","全文"]
[89,"国家税务总局关于发布试点物流企业名单(第七批)的公告","2011年第55号","2011-10-25","全文"]
[90,"国家税务总局关于发布试点物流企业名单(第八批)的公告","2012年第34号","2012-07-12","全文"]
[91,"国家税务总局关于将北京东方信捷物流有限责任公司等企业纳入物流企业营业税差额纳税试点范围的公告","2012年第48号","2012-11-28","全文"]
[92,"国家税务总局关于纳税人投资政府土地改造项目有关营业税问题的公告","2013年第15号","2013-04-15","全文"]
[93,"国家税务总局关于铁路货运组织改革后两端物流服务有关营业税和增值税问题的公告","2013年第55号","2013-09-24","全文"]
[94,"国家税务总局关于金融商品转让业务有关营业税问题的公告","2013年第63号","2013-11-06","全文"]
[95,"国家税务总局关于转让小火电机组容量指标营业税问题的公告","2013年第74号","2013-12-13","全文"]
[96,"国家税务总局关于纳税人开发回迁安置用房有关营业税问题的公告","2014年第2号","2014-01-08","全文"]
[97,"国家税务总局关于国际货物运输代理服务有关增值税问题的公告","2014年第42号","2014-07-04","全文"]
[98,"国家税务总局关于债券买卖业务营业税问题的公告","2014年第50号","2014-08-28","全文"]
[99,"国家税务总局关于小微企业免征增值税和营业税有关问题的公告","2014年第57号","2014-10-11","全文"]
[100,"国家税务总局关于简化个人无偿赠与不动产 土地使用权免征营业税手续\n的公告","2015年第50号","2015-06-29","全文"]
[101,"国家税务总局关于一年期以上返还性人身保险产品免征营业税审批事项取消后有关管理问题的公告","2015年第65号","2015-09-18","全文"]
[102,"国家税务总局关于中小企业信用担保机构免征营业税审批事项取消后有关管理问题的公告","2015年第69号","2015-09-21","全文"]
[103,"国家税务总局关于明确若干营业税问题的公告","2015年第92号","2015-12-25","全文"]
[104,"国家税务总局关于融资融券业务营业税问题的公告","2016年第20号","2016-03-31","全文"]