新税制推行至会已近三年，无论是税务机关还是纳税人都在实践中渐渐适应了这一税制的运行规则。尽管如此，新的管征矛盾仍不断地出现，工业企业跨区销售的税收管证问题就是一个值得认真思考的问题。工业企业跨区销售的现状（一）市场、经济的发展促使产品销售广域化企业生存的 Nearly three years after the implementation of the new tax system, neither the tax authorities nor the taxpayers have gradually adapted to the operation rules of this tax system in practice. In spite of this, the new contradictions between administration and administration are still emerging constantly. The issue of tax administration for cross-border sales of industrial enterprises is a matter worth serious consideration. The status quo of cross-regional sales of industrial enterprises (A) the market, economic development to promote product sales wide-area enterprise survival