国家税务总局关于发布《货物运输业小规模纳税人申请代开增值税专用发票管理办法》的公告

Announcement of the State Administration of Taxation on Promulgating the Measures for Administration of Application by Small-scale Taxpayers in the Freight Transport Industry for Issuing Special Invoices for Value-added Tax on Their Behalf

国家税务总局公告2017年第55号为贯彻落实《国家税务总局关于进一步深化税务系统＂放管服＂改革优化税收环境的若干意见》（税总发[2017]101号）的精神,国家税务总局制定了《货物运输业小规模纳税人申请代开增值税专用发票管理办法》,现予以发布。特此公告。