{
  "title": "财政部海洋石油税务局关于中挪税收协定中“近海”一词含义问题的批复",
  "category": "国家级/财税文件",
  "path": "国家级/财税文件/财政部海洋石油税务局关于中挪税收协定中“近海”一词含义问题的批复.md",
  "origin": "md",
  "md": "md/国家级/财税文件/财政部海洋石油税务局关于中挪税收协定中“近海”一词含义问题的批复.md",
  "size_bytes": 897,
  "doc_no": "（88）财税油政字第14号",
  "effective_date": "1988-04-30",
  "status": "",
  "level": "财税文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c102416/c5193044/content.html",
  "updated": "2026-08-29T18:52:28"
}