{
  "title": "国家税务局关于飞机租赁合同征收印花税问题的批复",
  "category": "国家级/规范性文件",
  "path": "国家级/规范性文件/国家税务局关于飞机租赁合同征收印花税问题的批复.md",
  "origin": "md",
  "md": "md/国家级/规范性文件/国家税务局关于飞机租赁合同征收印花税问题的批复.md",
  "size_bytes": 5599,
  "doc_no": "国税函发〔1992〕1145号",
  "effective_date": "1992-07-21",
  "status": "全文废止",
  "level": "税务规范性文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c100012/c5193114/content.html",
  "updated": "2026-08-29T18:52:28"
}