税收完税凭证管理是税收管理的重要内容，税收完税凭证是纳税人依法履行纳税义务的标志，同时又是税务部门会统核算的基础。因此，加强完税凭证管理，实现其规范化，是我们不容忽视的关键环节。近期通过对税务部门征收机关税收完税凭证的调查，发现税收缴款书在传递过程中存在 The tax receipts management is an important part of tax administration. The tax receipts are the hallmarks of the taxpayers’ obligation to pay taxes in accordance with the law and at the same time they are the basis of the accounting of the tax department. Therefore, strengthening the management of tax-paying receipts and realizing their standardization are the key links that we can not ignore. Recently the tax department levied tax receipts of tax receipts of the government agencies and found that tax payment book exists in the process of transmission