国税发明电[2004]62号2004年12月1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新办商贸企业增值税征收管理有关问题的紧急通知》(国税发明电[2004]37号,以下简称《紧急通知》)下发后,各级税务机关认真贯彻执行,取得了明显效果。同时各地也反映了一些 State Administration of Taxation, State Administration of Taxation: “Emergency Notice of the State Administration of Taxation on Issues Concerning the Administration of the Collection and Appreciation of Value Added Tax in Newly Established Commercial Enterprises” (Guo Shui Inventions Electricity [2004] No. 37, hereinafter referred to as “Emergency Notice”), the tax authorities at all levels conscientiously implemented and achieved remarkable results. At the same time around also reflected some