(Issued by the Ministry of Finance and the State Administration of Taxation on June 30 2017 and effective as of January 1 2018.)
(财政部、国家税务总局于二零一七年六月三十日发布,自二零一八年一月一日起施行。)
财税〔2017〕56号
Cai Shui [2017] No.56
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:

