《涉外税务》1991年第4期刑登了荣成市税务局孙相芸同志的“加强出口产品免税的管理”一文。现对文中个别论点与孙相芸同志商榷。一、依据有关法律法规,海关在进出口货物监管过程中的基本原则是“单货相符,单单相符”否则将构成伪报或瞒报。因此,不存在文中所提的“海关部门对出口产品的实际数量大于报关单数量控制十分严格,而对报关单数量大于实际出口产品数量则不加以限制”这一说法。二、(89)国税流字第390号及国税发〔1991〕003号文均要求,出口企业申请退税,必须提供海关盖有“验讫章”的产品出口报关单。由此可见, “Foreign-related Taxation” No. 4 of 1991 Criminalized the article entitled “Strengthening the Administration of Tax Exemptions for Export Products” Comrade Sun Xiang-yun of the Inland Revenue Department of Rongcheng City. Individual arguments are discussed with the comrade Sun Xiangyun. First, in accordance with the relevant laws and regulations, the basic principle of the Customs in the process of supervision over the import and export of goods is that “a single shipment matches and matches only” otherwise it will constitute a false report or conceal one. Therefore, there is no such thing as the article mentioned in the article that “the actual amount of the customs administration on export products is greater than the control of the number of declarations strictly, while the number of declarations is greater than the actual number of export products is not limited”. (89) State Tax Stream No. 390 and Guo Shui Fa [1991] No. 003 all require that export enterprises apply for tax rebates and must provide customs declaration forms for the export of products with the “stamp of inspection certificate.” Thus,