国税发[2006]101号2006年7月12日各省、自治区、直辖市和计划单列市地方税务局,各铁路局,集装箱、特货公司:为适应铁路体制改革和铁路网建设的发展变化,有利于铁路货运凭证印花税的征收和管理,现就铁路货运凭证征收印花税有关问题通知如下:一、纳税人铁路货运业务中运费结算凭 Guo Shui Fa [2006] No. 101 July 12, 2006 Local tax bureaus, railway bureaus, containers and special equipment companies of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In order to meet the development and changes of the railway system reform and the railway network construction, Which is conducive to the collection and management of stamp duty on railway freight vouchers, we hereby notify you of the relevant issues concerning the stamp tax levied on railway freight vouchers as follows: I. The freight voucher set by the taxpayer in the railway freight transport business