日前，某税务机关在对集贸市场检查时发现，一些外地企业到此地销售库压产品未携带任何纳税证明，当税务人员要求其依法纳税时，他们却以企业已缴纳税款为由，拒绝纳税。《增值税暂行条例极有关文件规定：固定业户到外县（市）销售货物应当向其机构所在地主管税务机关申请开具 Recently, a tax authorities in the bazaar inspection found that some foreign companies to sell here to press products do not carry any proof of tax, when tax officials require them to pay taxes according to law, but they have to pay taxes on business grounds, refused Taxes. "Provisional Regulations on Value Added Tax Provisions of the relevant documents: Fixed operators to counties (cities) to sell the goods should be the body of the tax authorities where the application for issuance