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备受关注的《直销管理条例》已经于2005年12月1日起生效,这标志着中国直销市场的正式全面开放。作为一种特殊的经营模式,直销无疑对现有的税收征管水平提出了很大的挑战。以笔者所在的深圳市福田区辖区
The closely watched “Direct Management Regulations” have come into force on December 1, 2005, marking the official opening of the direct selling market in China. As a special business model, direct marketing undoubtedly poses a great challenge to the current level of tax collection and administration. Futian District, Shenzhen, where the author area