国税函[2005]731号2005年7月20日各省、自治区、直辖市和计划单列市国家税务局:《国家税务总局关于加强机动车车辆税收管理有关问题的通知》(国税发〔2005〕79号)下发后,一些地区提出,为便于基层税务机关操作,要求总局对主管税务机关代码戳记的样式、大小、加盖位置、执行时间? Guoshuihan [2005] No. 731 July 20, 2005 State Administration of Taxation of All Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: “Circular of the State Administration of Taxation on Issues Concerning the Administration of Tax Revenue on Motor Vehicle Vehicles” (Guo Shui Fa [2005] No. 79 ) After the issue, some regions put forward that in order to facilitate the operation of grassroots tax authorities, it is required that the SAIC shall stamp the style, size, stamped position and execution time of the tax authority code in charge.