{
  "title": "国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知",
  "category": "国家级/规范性文件",
  "path": "国家级/规范性文件/国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知.md",
  "origin": "md",
  "md": "md/国家级/规范性文件/国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知.md",
  "size_bytes": 5788,
  "doc_no": "国税发〔1994〕106号",
  "effective_date": "1994-04-21",
  "status": "已修改",
  "level": "税务规范性文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c100012/c5193135/content.html",
  "updated": "2026-08-29T18:52:28"
}