征收土地闲置费、城镇垃圾处理费拿什么凭证税前扣除？

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税务部门使用什么票据征收土地闲置费、城镇垃圾处理费？

根据《财政部关于土地闲置费、城镇垃圾处理费划转税务部门征收的通知》(财税〔2021〕8号)规定：“五、税务部门征收土地闲置费、城镇垃圾处理费应当使用财政部统一监(印)制的非税收入票据，按照税务部门全国统一信息化方式规范管理。”

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