随着我国对外开放的不断发 展，为了进一步完善国家售付汇和税收管理，防止逃、套汇和偷逃税，国家税务总局和国家外管局联合发出通知，从２０００年３月起对办理非贸易及部分资本项目项下售付汇手续时须提交有关税务凭证。通过三个月的实际运行，出现了一些新情况和新问题，下 With the continuous development of China’s opening up, in order to further improve the national sales and tax administration, prevent escaping, arbitrage and tax evasion, the State Administration of Taxation and the State Administration of Foreign Affairs jointly issued a circular, starting from March 2000 on non-trading And part of the capital items under the sale and payment procedures must submit the relevant tax documents. After three months of actual operation, some new situations and new problems have emerged