{
  "title": "股份制试点企业有关税收问题的暂行规定",
  "category": "国家级/部门规章",
  "path": "国家级/部门规章/股份制试点企业有关税收问题的暂行规定.md",
  "origin": "md",
  "md": "md/国家级/部门规章/股份制试点企业有关税收问题的暂行规定.md",
  "size_bytes": 2862,
  "doc_no": "国税发〔1992〕137号",
  "effective_date": "1992-06-12",
  "status": "全文废止",
  "level": "税务部门规章",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c100011/c5216300/content.html",
  "updated": "2026-08-29T18:52:29"
}