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1.根据《国家税务总局关于铁路运费进项税额抵扣问题的补充通知》（国税函〔2005〕332号），第一条失效。<br>
2.根据《国家税务总局关于公布全文失效废止和部分条款废止的税收规范性文件目录的公告》（国家税务总局公告2016年第34号）,全文废止。
Record · chinatax
ACC. 900067398
国税函〔2005〕332号
Supplementary Notice of the State Administration of Taxation on Issues Concerning the Deduction of Input Tax for Railway Freight
国家税务总局关于铁路运费进项税额抵扣有关问题的补充通知
Issuer
—
Date
2003-08-22
Instrument
notice
Cited by
3
This document provides supplementary rules on the deduction of input tax for railway freight expenses. It has been partially and then fully annulled by subsequent tax regulations.