{
  "title": "国家税务总局关于用外购和委托加工收回的应税消费品连续生产应税消费品征收消费税问题的通知",
  "category": "国家级/规范性文件",
  "path": "国家级/规范性文件/国家税务总局关于用外购和委托加工收回的应税消费品连续生产应税消费品征收消费税问题的通知.md",
  "origin": "md",
  "md": "md/国家级/规范性文件/国家税务总局关于用外购和委托加工收回的应税消费品连续生产应税消费品征收消费税问题的通知.md",
  "size_bytes": 2870,
  "doc_no": "国税发〔1995〕94号",
  "effective_date": "1995-05-19",
  "status": "全文有效",
  "level": "税务规范性文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c100012/c5193171/content.html",
  "updated": "2026-08-29T18:52:28"
}