辦法(fa)雖(sui)然廢止了(le)國稅(shui)(shui)(shui)(shui)明電(dian)[1993]52號(hao)(hao)、國稅(shui)(shui)(shui)(shui)明電(dian)[1993]60號(hao)(hao)、國稅(shui)(shui)(shui)(shui)函[1998]156號(hao)(hao)和(he)國稅(shui)(shui)(shui)(shui)函[2002]326號(hao)(hao)文，但需要指出的是，其他關(guan)于一(yi)般納(na)稅(shui)(shui)(shui)(shui)人(ren)資格認(ren)定(ding)(ding)和(he)管理(li)的特別規定(ding)(ding)如《國家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)總(zong)局關(guan)于加油站(zhan)一(yi)律按照(zhao)增值稅(shui)(shui)(shui)(shui)一(yi)般納(na)稅(shui)(shui)(shui)(shui)人(ren)征稅(shui)(shui)(shui)(shui)的通(tong)知》（國稅(shui)(shui)(shui)(shui)函[2001]882號(hao)(hao)）、《國家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)總(zong)局關(guan)于加強新辦商(shang)貿企(qi)業(ye)增值稅(shui)(shui)(shui)(shui)征收管理(li)有關(guan)問題的緊急通(tong)知》（國稅(shui)(shui)(shui)(shui)發明電(dian)[2004]37號(hao)(hao)）、《國家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)總(zong)局關(guan)于加強新辦商(shang)貿企(qi)業(ye)增值稅(shui)(shui)(shui)(shui)征收管理(li)有關(guan)問題的補充通(tong)知》（國稅(shui)(shui)(shui)(shui)發明電(dian)[2004]62號(hao)(hao)）等(deng)文仍(reng)可(ke)繼(ji)續適用(yong)。