由于各级税务机关对《税务登记管理办法》(总局令[2003]第007号,以下简称《办法》)中的部分条款的理解不一,造成了执行上的困难。本文旨就税收征管信息化实践中执行《办法》存在的一些问题做一探讨。①关于税务登记范围基于税务登记作为税务管理工作的基础与核心,所有纳税人都 Due to the different understanding of some clauses in the Measures for the Administration of Tax Registration (SAO Decree No. [2003] 007, hereinafter referred to as “the Measures”), the tax authorities at various levels have caused difficulties in implementation. This paper aims to discuss some problems in the implementation of the “Measures” in the practice of tax collection and administration. ① on the scope of tax registration based on tax registration as the basis for tax management and core, all taxpayers are