实物投资项下报关单的使用和注销是进口付汇核销以及进口付汇时外汇局和银行审核的手续之一，也是不法分子惯常用以骗汇的手法之一，但相关规定却存在不明确之处，尤其是在行政处罚上。本文从几个方面进行了探讨，有较强的参考价值，对立法也有一定的参考意义。 The use and cancellation of declarations under physical investment is one of the formalities for examination and verification of foreign exchange bureaus and banks when importing foreign exchange for payment verification and import payment. It is also one of the methods commonly used by unruly elements to cheat foreign exchange while the relevant provisions still exist Clear, especially in administrative penalties. This article has carried on the discussion from several aspects, has the stronger reference value, also has the certain reference significance to the legislation.