各省、自治区、直辖市和计划单列市国家税务局、地方税务局,扬州税务进修学院: 为规范税收规范性文件制定管理工作,国家税务总局在广泛调研的基础上,制定了《税收规范性文件制定管理办法 State Administration of Taxation, Local Taxation Bureau and Yangzhou Institute of Continuing Tax Affairs of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and City specifically designated in the state plan: In order to regulate the formulation and management of tax normative documents, the State Administration of Taxation formulated the Regulations on Tax Normative Documents Management approach