工业企业跨区销售的税收征管问题□孙隆英新税制推行至今已近三年，无论是税务机关还是纳税人都在实践中渐渐适应这一税制的运作规则。尽管如此，新的管征矛盾仍不断地出现，本文所要探讨的是一个难题：工业企业跨区销售的税收管征。一、工业企业跨区销售的现状（一）、市... Tax Collection and Administration over Trans-regional Sales of Industrial Enterprises □ Sun Longying The new tax system has been in operation for nearly three years now. Both tax authorities and taxpayers are gradually adapting themselves to the operating rules of this tax system. In spite of this, the new contradictions between administration and administration are still emerging. This article is going to explore a difficult issue: the tax collection of cross-regional sales of industrial enterprises. First, the status quo of industrial enterprises across the region (a), city ...