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各省、自治区、直辖市和计划单列市地方税务局: 为了加强公路、内河货物运输行业的税收管理,规范货运发票的使用,堵塞税收漏洞,根据《中华人民共和国税收征收管理法》、《中华人民共和国发票管理办法》和《国家税务总局关于进一步加强货物运输业税收征收管理的通知》(国税发[2003]121号)的有关规定,决定从2004年7月1日起,统一使用公路、内河货物运输业统一
Local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In order to strengthen the tax administration of the highway and inland river freight transportation industry, regulate the use of freight invoices and plug the tax loopholes, according to the Law of the People’s Republic of China on Tax Collection and Administration and the People’s Republic of China Invoice Management Measures “and” Notice of the State Administration of Taxation on Further Strengthening the Administration of Tax Collection in the Freight Transport Industry "(Guo Shui Fa [2003] No. 121), it was decided that from January 1, 2004 onwards, the unified use of highways and river trade goods Uniform transport industry