How to understand the invalidation and invalidation of tax documents? Why are some documents in People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China invalid? Some of the displays failed completely? First of all, the tax policy will change according to the development of the country, such as the popular "business tax to value-added tax" policy. When the policy changes, if the published documents are involved, the published contents need to be invalidated according to the change.

State Taxation Administration of The People's Republic of China alone issued thousands of tax documents a year, not to mention local documents. Some documents may be just a sentence explaining a word or concept. A large document may be a complete management method, such as VAT regulations. A business change, such as the cancellation of a tax-free item, will invalidate the remarks in the document.