读1991年第四期的《加强出口产品免税的管理》,很有同感。为了堵住出口产品免税中的漏洞,有必要每月严格审核有关单据。但随着出口量的逐年增大,单据势必大大增加,使税务部门和企业均感到繁琐。为了简便易行,笔者建议利用出口收汇核销单(以下简称核销单)来加强出口产品免税的管理。自1991年起,国家全面实行出口收汇核销制度。由银行、海关、国家外汇管理局协同把关,促使货款在规定期限内全部收到。据此,发印了出口收汇核销单。核销单上有:出口厂家、货物名称、出口数量、计量单位、货物金额、收汇日期、银行、海关、外汇管理局审核记录。每出口一批货物,每张报关单后,都随行一张出口厂家加盖公章的核销单。如无此单,海关不许报关。每张核销单都有编号,每领 The fourth issue of 1991, entitled “Strengthening the Administration of Tax Exemptions for Export Products,” shares the same view. In order to plug the loopholes in the duty-free export products, it is necessary to strictly review the relevant documents each month. However, as the export volume increases year by year, the bill is bound to increase greatly, making both the tax department and the enterprises feel complicated. In order to be simple and easy, I propose to use export verification forms (hereinafter referred to as verification forms) to strengthen the exemption of export products. Since 1991, the state has fully implemented the verification system for export proceeds in export. By the banks, customs, SAFE cooperation check, prompting the payment of money within the prescribed period of all received. Accordingly, the issuance of export verification forms. On the verification form are: export manufacturers, the name of the goods, the number of exports, units of measurement, the amount of the goods, the date of receipt of foreign exchange, banks, customs and foreign exchange administration audit records. Each batch of export goods, after each declaration, all accompanied by an exporter seal with the official verification form. If no such single, the customs shall not declare. Each verification form has a number, each collar