{
  "title": "国家税务局关于对“拨改贷”借款合同征收印花税问题的复函",
  "category": "国家级/工作通知",
  "path": "国家级/工作通知/国家税务局关于对“拨改贷”借款合同征收印花税问题的复函.md",
  "origin": "md",
  "md": "md/国家级/工作通知/国家税务局关于对“拨改贷”借款合同征收印花税问题的复函.md",
  "size_bytes": 1095,
  "doc_no": "（1989）国税地字第110号",
  "effective_date": "1989-10-09",
  "status": "",
  "level": "工作通知",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c102424/c5216401/content.html",
  "updated": "2026-08-29T18:52:29"
}