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根据《财政部 国家税务总局关于提高农产品进项税抵扣率的通知》（财税〔2002〕12号）、《国家税务总局关于发布已失效或废止的税收规范性文件目录的通知》（国税发〔2006〕62号），第二条失效。
Record · chinatax
ACC. 900067733
财税〔2002〕12号
Supplementary Notice of the State Administration of Taxation on the Management of Value-Added Tax for Grain Enterprises
国家税务总局关于粮食企业增值税管理问题的补充通知
Issuer
—
Date
1999-12-03
Instrument
notice
Cited by
2
This document supplements the management of value-added tax for grain enterprises, referencing prior notices on agricultural product input tax deduction rates and the annulment of certain tax regulatory documents, with Article 2 declared invalid.