《居民身份证》是具有法律效力的证明我国公民身份的证件，已广泛应用于社会生活中。税务机关也应利用这一证件为税收征管服务．例如：目前在税收征管工作中运用的“固定工商业户外出经营税收管理证明单”（以下简称“外销证”）的管理办法，经长期实践证明是一项有效的管理办 “ID card” is a legally binding document that proves my country’s citizenship and has been widely used in social life. Tax authorities should also use this document for tax collection services. For example: At present, the management measures of “Fixed Industrial and Commercial Out-of-Business Tax Administration Certificate” (hereinafter referred to as “Export License”) used in the work of tax collection and management have proved to be an effective management office