税务机关应建立出口企业提供《远期证明》的台帐管理制度。
IV. The taxation authority shall establish a ledger management system for providing Forward Certificates to export enterprises.
第十条各级税务机关应当建立、健全内部制约和监督管理制度。
Article 10 the tax authorities at all levels shall establish and amplify the administrative system of interior restriction and supervision.
建立了登记备案管理制度，明确了项目税务登记和扣缴登记义务；
The Interim Measures establishes a register records system and specifies the obligation of registering for project tax and tax withholding;
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