Taxpayers selling goods in other counties (cities) are temporary business activities. In order to strengthen tax collection and management, and plug loopholes, Article 16 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management clearly stipulates: "Taxpayers engaged in production and operation in other counties (cities) must hold the Certificate of Tax Administration for Overseas Business Activities (hereinafter referred to as the Certificate) issued by the local tax authorities, apply to the tax authorities in the place of operation for inspection and registration, and accept tax administration". According to the above provisions, taxpayers must apply for registration with the tax authorities of the place of sale with the Certificate before their sales behavior occurs, and accept the inspection by the tax authorities of the place of sale on whether the goods delivered by them are consistent with the name, type, quantity and value of the goods indicated in the Certificate.