{
  "title": "国家税务总局关于进一步深化国税地税联合办税的指导意见",
  "category": "国家级/工作通知",
  "path": "国家级/工作通知/国家税务总局关于进一步深化国税地税联合办税的指导意见.md",
  "origin": "md",
  "md": "md/国家级/工作通知/国家税务总局关于进一步深化国税地税联合办税的指导意见.md",
  "size_bytes": 9553,
  "doc_no": "税总发〔2017〕136号",
  "effective_date": "2017-11-22",
  "status": "",
  "level": "工作通知",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c102424/c5219487/content.html",
  "updated": "2026-08-29T18:52:29"
}