{
  "title": "国家税务总局关于严格执行税法规定不得实行边境贸易“双倍抵扣”政策的通知",
  "category": "国家级/规范性文件",
  "path": "国家级/规范性文件/国家税务总局关于严格执行税法规定不得实行边境贸易“双倍抵扣”政策的通知.md",
  "origin": "md",
  "md": "md/国家级/规范性文件/国家税务总局关于严格执行税法规定不得实行边境贸易“双倍抵扣”政策的通知.md",
  "size_bytes": 1927,
  "doc_no": "国税函〔2004〕830号",
  "effective_date": "2004-06-21",
  "status": "全文有效",
  "level": "税务规范性文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c100012/c5193569/content.html",
  "updated": "2026-08-29T18:52:28"
}