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Decision of the State Administration of Taxation on Issuing the Catalogues of Tax Departmental Rules and Tax Regulatory Documents Which Are Invalidated and Repealed | | 国家税务总局关于公布失效废止的税务部门规章和税收规范性文件目录的决定 |
(Order No. 42 of the State Administration of Taxation) | | (国家税务总局令第42号) |
According to the relevant requirements of the General Office of the State Council on effectively reviewing the departmental rules and regulatory documents involved in the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services,” the State Administration of Taxation has reviewed the currently effective tax departmental rules and tax regulatory documents. The review results have been deliberated and adopted at the 2nd executive meeting of the State Administration of Taxation on November 30, 2017. The Catalogue of Tax Departmental Rules Which Are Entirely Invalidated, the Catalogue of Tax Regulatory Documents Which Are Entirely Repealed, and the Catalogue of Tax Regulatory Documents of Which Some Clauses Are Repealed are hereby issued. ...... | | 根据国务院办公厅关于做好“放管服”改革涉及的部门规章、规范性文件清理工作的有关要求,国家税务总局对现行有效的税务部门规章和税收规范性文件进行了清理。清理结果已经2017年11月30日国家税务总局2017年度第2次局务会议审议通过。现将《全文废止的税务部门规章目录》《全文失效废止的税收规范性文件目录》《部分条款废止的税收规范性文件目录》予以公布。 ...... |
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