改革开放以来,随着农村家庭联产承包责任制的巩固和完善,农村多种经营得到了长足的发展,特别是获利较高的农林特产品发展更是迅速,产量不断上升,商品率越来越高,为农林特产税的征收提供丁取之不尽的源泉。为此,如何堵塞偷税漏税,又避免重复征税,改革和完善现行农林特产品外销外运纳税证制度已是当务之急。一、外销外运证管理的现状一是注重税票,忽视对外销外运证的管理。有些基层财政所的领导认为,只要加强税票和有价证券的管理就行了,对外销外运证的管理很少过问。二是人人填开外销外运证。外销外运证作为一种票据,其领用和保管,一般都应有专人负责,但使用时往往出现乱填乱开的状况,使少数农林特产品生产 Since the reform and opening up, with the consolidation and improvement of rural household contract responsibility system, diversified businesses in rural areas have made great strides. In particular, the more profitable agricultural and forestry special products are developing rapidly, the output is continuously rising, The higher it comes, the more the source of income for the collection of special agricultural and forestry taxes. To this end, how to block the tax evasion and tax evasion, and avoid double taxation, reform and improve the current system of export tax rebates for agricultural and forestry products export is a top priority. First, the status quo of export trucking management First, pay attention to tax receipts, ignoring the management of export sales permit. Some grassroots financial leaders believe that as long as the management of tax receipts and securities is strengthened, the management of the export of foreign passports is rarely questioned. Second, fill in all foreign export permit. Outward transportation permit as a bill, its use and custody, generally should be someone responsible, but often chaos chaos open when the use of the situation so that a small number of special agricultural and forestry products