《外出经营税收管理证明》（以下简称《外经证》）是纳税人到外地从事生产经营而向注册地税务机关申请填开的税收管理证明，经营地税务机关根据纳税人所持的《外经证》确定对其征哪些税、不征哪些税。税务机关通过《外经证》的开具、报验、核销管理，达到规范纳税人纳税行为的 Certificate of Management of Taxes on Going Out of Business (hereinafter referred to as “certificate of foreign exchange”) is a tax administration certificate that a taxpayer applies to open for production and operation in a foreign place and applies for filling in with the tax authorities at the place of incorporation. According to the “Foreign Economic Issues” “Determine what tax they levy, not levy any tax. Tax authorities through the ”foreign warrants" issued, 报检, verification management, to standardize taxpayers tax behavior