随着外贸业务的发展、“银关通”缴税业务在内陆城市开展也日渐成熟,但业务过程中存在的问题也日益显现。本文以岳阳市为例,对近年来“银关通”缴税业务的状况及存在的问题进行调查分析,发现“银关通”税款延迟缴库现象比较突出,但在多措并举的情况下该现象得到明显改善。 With the development of foreign trade business, the tax-related business of “banking, customs, and merchandising” has become more mature in the inland cities, but the problems in the business process are also increasingly apparent. This paper takes Yueyang City as an example, conducts a survey and analysis on the status and existing problems of “Bank, Customs and Customs ” tax payment business in recent years and finds that the phenomenon of " This phenomenon has been significantly improved in the context of both measures.