《中华人民共和国增值税暂行条例》第二十二条第二款规定“固定业户到外县(市)销售货物的,应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明,向其机构所在地主管税务机关申报纳税”。由此可见“外出经营活动税收管理证明”在税 Article 2, Paragraph 2 of the Provisional Regulations of the People’s Republic of China on Value-added Tax stipulates that “Where a fixed-type household sells goods to a foreign county (city), it shall apply to the competent taxation authority where its establishment is located to issue the taxation management certificate of its going-out business activities and provide The tax authorities in charge of the place where the institution declares to pay taxes. ” This shows that “go business activities tax management certificate” in the tax