不需要办理市场主体登记的电子商务经营者，在以下什么情况下，应当依照税收征收管理法律、行政法规的规定申请办理税务登记，并如实申报纳税？_天猫入驻开店考试答案_易转网网店转让平台

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当前位置 : 易转网首页 > 入驻考试 > 不需要办理市场主体登记的电子商务经营者，在以下什么情况下，应当依照税收征收管理法律、行政法规的规定申请办理税务登记，并如实申报纳税？

不需要办理市场主体登记的电子商务经营者，在以下什么情况下，应当依照税收征收管理法律、行政法规的规定申请办理税务登记，并如实申报纳税？

来源：易转网 2020-10-12 浏览：796

0

不需要办理市场主体登记的电子商务经营者，在以下什么情况下，应当依照税收征收管理法律、行政法规的规定申请办理税务登记，并如实申报纳税？

A、首次纳税义务发生后

B、网店开通后

C、第一次有交易时

D、第一次开出发票时

优质解答

首次纳税义务发生后

试题解析：
根据电商法第十一条，第二款：依照前条规定不需要办理市场主体登记的电子商务经营者在首次纳税义务发生后，应当依照税收征收管理法律、行政法规的规定申请办理税务登记，并如实申报纳税。

相关标签: 申报纳税淘宝考试天猫新商家阿里巴巴认证考试答案

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[ BEHAVIOR ] Run Closure @app_init [ RunTime:0.000013s ]
[ CACHE ] INIT File
[ BEHAVIOR ] Run \addons\epay\Epay @app_init [ RunTime:0.001462s ]
[ BEHAVIOR ] Run Closure @app_init [ RunTime:0.001473s ]
[ LANG ] /www/wwwroot/yzw.mushang.cc/thinkphp/lang/zh-cn.php
[ ROUTE ] array ( 'type' => 'module', 'module' => array ( 0 => 'index', 1 => 'News', 2 => 'getdetail', ), 'convert' => false, )
[ HEADER ] array ( 'accept-encoding' => 'gzip, br, zstd, deflate', 'user-agent' => 'Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)', 'accept' => '*/*', 'host' => 'yzw.mushang.cc', 'content-length' => '', 'content-type' => '', )
[ PARAM ] array ( 'id' => '2043', )
[ LANG ] /www/wwwroot/yzw.mushang.cc/public/../application/index/lang/zh-cn.php
[ BEHAVIOR ] Run app\common\behavior\Common @module_init [ RunTime:0.000205s ]
[ BEHAVIOR ] Run \addons\geetest\Geetest @config_init [ RunTime:0.000105s ]
[ BEHAVIOR ] Run \addons\nkeditor\Nkeditor @config_init [ RunTime:0.000073s ]
[ DB ] INIT mysql
[ BEHAVIOR ] Run \addons\geetest\Geetest @action_begin [ RunTime:0.000035s ]
[ RUN ] app\index\controller\News->getdetail[ /www/wwwroot/yzw.mushang.cc/application/index/controller/News.php ]
[ VIEW ] /www/wwwroot/yzw.mushang.cc/public/../application/index/view/news/detail.html [ array ( 0 => 'CATEGORYS', 1 => 'bottomMainBusiness', 2 => 'bottomDemandRelease', 3 => 'user', 4 => 'nav_buy_industry', 5 => 'nav_buy_zizhi', 6 => 'nav_buy_sbcate', 7 => 'nav_recommend_commission', 8 => 'nav_recommend_company', 9 => 'nav_recommend_buy', 10 => 'nav_recommend_brand', 11 => 'nav_hot_shangbiaoCate', 12 => 'nav_hot_industry', 13 => 'nav_data', 14 => 'nav_serviceType', 15 => 'nav_buyType', 16 => 'nav_attest', 17 => 'blogrool', 18 => 'nav_type', 19 => 'nav_province', 20 => 'nav_industry', 21 => 'nav_label', 22 => 'nav_hot_company', 23 => 'nav_regyear', 24 => 'nav_regcap', 25 => 'nav_taxnat', 26 => 'site', 27 => 'config', 28 => 'keywords', 29 => 'description', 30 => 'share_title', 31 => 'share_desc', 32 => 'share_image', 33 => 'signPackage', 34 => 'banners', 35 => 'tags', 36 => 'buttomRecommend', 37 => 'prevNews', 38 => 'nextNews', 39 => 'question', 40 => 'buy', 41 => 'company', 42 => 'brand', 43 => 'tmall', 44 => 'recommendNews', 45 => 'cate_id', 46 => 'data', 47 => 'title', ) ]

[ DB ] CONNECT:[ UseTime:0.000404s ] mysql:host=localhost;port=10005;dbname=yzw_mushang_cc;charset=utf8
[ SQL ] SHOW COLUMNS FROM `fa_area` [ RunTime:0.000713s ]
[ SQL ] SELECT `id`,`name` FROM `fa_area` WHERE `pid` = 0 LIMIT 30 [ RunTime:0.000188s ]
[ SQL ] SHOW COLUMNS FROM `fa_industry` [ RunTime:0.000463s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `status` = 'normal' ORDER BY `weigh` DESC LIMIT 18 [ RunTime:0.000181s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `status` = 'normal' AND `commend` = 1 ORDER BY `weigh` DESC [ RunTime:0.000150s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaocate` [ RunTime:0.000381s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `status` = 'normal' AND `recommend` = 1 ORDER BY `weigh` DESC [ RunTime:0.000103s ]
[ SQL ] SHOW COLUMNS FROM `fa_company` [ RunTime:0.000402s ]
[ SQL ] SELECT * FROM `fa_company` WHERE `status` = 'normal' AND `recommend` = 1 LIMIT 2 [ RunTime:0.000312s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiao` [ RunTime:0.000348s ]
[ SQL ] SELECT * FROM `fa_shangbiao` WHERE `status` = 'normal' AND `recommend` = 1 LIMIT 2 [ RunTime:0.000152s ]
[ SQL ] SHOW COLUMNS FROM `fa_buy` [ RunTime:0.000288s ]
[ SQL ] SELECT * FROM `fa_buy` WHERE `status` = 'normal' AND `recommend` = 1 LIMIT 2 [ RunTime:0.000105s ]
[ SQL ] SHOW COLUMNS FROM `fa_commission` [ RunTime:0.000313s ]
[ SQL ] SHOW COLUMNS FROM `fa_user` [ RunTime:0.000326s ]
[ SQL ] SELECT `commission`.`id`,`commission`.`user_id`,`commission`.`title`,`commission`.`image`,`commission`.`province_id`,`commission`.`city_id`,`commission`.`area_id`,`commission`.`service_ids`,`commission`.`content`,`commission`.`phone`,`commission`.`contacts`,`commission`.`status`,`commission`.`createtime`,`commission`.`updatetime`,`commission`.`views`,`commission`.`memo`,`commission`.`toptime`,`commission`.`topstatus`,`commission`.`reloadtime`,user.id AS user__id,user.group_id AS user__group_id,user.username AS user__username,user.nickname AS user__nickname,user.password AS user__password,user.salt AS user__salt,user.email AS user__email,user.mobile AS user__mobile,user.avatar AS user__avatar,user.level AS user__level,user.gender AS user__gender,user.birthday AS user__birthday,user.bio AS user__bio,user.money AS user__money,user.score AS user__score,user.successions AS user__successions,user.maxsuccessions AS user__maxsuccessions,user.prevtime AS user__prevtime,user.logintime AS user__logintime,user.loginip AS user__loginip,user.loginfailure AS user__loginfailure,user.joinip AS user__joinip,user.jointime AS user__jointime,user.createtime AS user__createtime,user.updatetime AS user__updatetime,user.token AS user__token,user.status AS user__status,user.verification AS user__verification,user.is_real AS user__is_real,user.wechat_img AS user__wechat_img,user.qq AS user__qq,user.wechat_num AS user__wechat_num,user.staff AS user__staff,user.staff_name AS user__staff_name,user.revisit_status AS user__revisit_status,user.rotation_waiter AS user__rotation_waiter,user.work_wechat_qrcode AS user__work_wechat_qrcode FROM `fa_commission` `commission` LEFT JOIN `fa_user` `user` ON `commission`.`user_id`=`user`.`id` WHERE `commission`.`status` = 'normal' AND `user`.`is_real` = 2 LIMIT 2 [ RunTime:0.000227s ]
[ SQL ] SHOW COLUMNS FROM `fa_service` [ RunTime:0.000296s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000078s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 9 LIMIT 1 [ RunTime:0.000086s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 23 LIMIT 1 [ RunTime:0.000057s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 3 LIMIT 1 [ RunTime:0.000057s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 6 LIMIT 1 [ RunTime:0.000067s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 42 LIMIT 1 [ RunTime:0.000059s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 44 LIMIT 1 [ RunTime:0.000063s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 53 LIMIT 1 [ RunTime:0.000057s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 55 LIMIT 1 [ RunTime:0.000054s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 56 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 14 LIMIT 1 [ RunTime:0.000069s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 58 LIMIT 1 [ RunTime:0.000056s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 8 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 10 LIMIT 1 [ RunTime:0.000070s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 11 LIMIT 1 [ RunTime:0.000072s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 12 LIMIT 1 [ RunTime:0.000059s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 13 LIMIT 1 [ RunTime:0.000079s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 14 LIMIT 1 [ RunTime:0.000055s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 15 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 16 LIMIT 1 [ RunTime:0.000053s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 17 LIMIT 1 [ RunTime:0.000059s ]
[ SQL ] SELECT `name` FROM `fa_service` WHERE `id` = 25 LIMIT 1 [ RunTime:0.000056s ]
[ SQL ] SHOW COLUMNS FROM `fa_type` [ RunTime:0.000290s ]
[ SQL ] SELECT * FROM `fa_type` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000087s ]
[ SQL ] SHOW COLUMNS FROM `fa_label` [ RunTime:0.000221s ]
[ SQL ] SELECT * FROM `fa_label` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000081s ]
[ SQL ] SHOW COLUMNS FROM `fa_category` [ RunTime:0.000275s ]
[ SQL ] SELECT * FROM `fa_category` WHERE `pid` = 0 ORDER BY `weigh` DESC [ RunTime:0.000084s ]
[ SQL ] SHOW COLUMNS FROM `fa_regyear` [ RunTime:0.000208s ]
[ SQL ] SELECT * FROM `fa_regyear` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000094s ]
[ SQL ] SHOW COLUMNS FROM `fa_regcap` [ RunTime:0.000229s ]
[ SQL ] SELECT * FROM `fa_regcap` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000086s ]
[ SQL ] SHOW COLUMNS FROM `fa_taxnat` [ RunTime:0.000221s ]
[ SQL ] SELECT * FROM `fa_taxnat` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000101s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `status` = 'normal' ORDER BY `weigh` DESC LIMIT 6 [ RunTime:0.000081s ]
[ SQL ] SHOW COLUMNS FROM `fa_buyzizhi` [ RunTime:0.000208s ]
[ SQL ] SELECT * FROM `fa_buyzizhi` WHERE `status` = 'normal' LIMIT 6 [ RunTime:0.000096s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `status` = 'normal' ORDER BY `code` ASC LIMIT 6 [ RunTime:0.000080s ]
[ SQL ] SELECT * FROM `fa_service` WHERE `pid` = 0 AND `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000081s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `status` = 'normal' ORDER BY `code` ASC LIMIT 18 [ RunTime:0.000078s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaotype` [ RunTime:0.000219s ]
[ SQL ] SELECT * FROM `fa_shangbiaotype` WHERE `status` = 'normal' ORDER BY `id` ASC [ RunTime:0.000101s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaolength` [ RunTime:0.000222s ]
[ SQL ] SELECT * FROM `fa_shangbiaolength` WHERE `status` = 'normal' ORDER BY `id` ASC [ RunTime:0.000113s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaopricerange` [ RunTime:0.000200s ]
[ SQL ] SELECT * FROM `fa_shangbiaopricerange` WHERE `status` = 'normal' ORDER BY `id` ASC [ RunTime:0.000080s ]
[ SQL ] SHOW COLUMNS FROM `fa_shangbiaoregyear` [ RunTime:0.000209s ]
[ SQL ] SELECT * FROM `fa_shangbiaoregyear` WHERE `status` = 'normal' ORDER BY `id` ASC [ RunTime:0.000097s ]
[ SQL ] SELECT * FROM `fa_shangbiaopricerange` WHERE `status` = 'normal' ORDER BY `id` ASC LIMIT 6 [ RunTime:0.000073s ]
[ SQL ] SHOW COLUMNS FROM `fa_blogroll` [ RunTime:0.000196s ]
[ SQL ] SELECT * FROM `fa_blogroll` [ RunTime:0.000096s ]
[ SQL ] SHOW COLUMNS FROM `fa_newscate` [ RunTime:0.000237s ]
[ SQL ] SELECT * FROM `fa_newscate` WHERE `status` = 'normal' ORDER BY `weigh` DESC [ RunTime:0.000102s ]
[ SQL ] SHOW COLUMNS FROM `fa_news` [ RunTime:0.000256s ]
[ SQL ] SELECT * FROM `fa_news` WHERE `id` = 2043 LIMIT 1 [ RunTime:0.000198s ]
[ SQL ] UPDATE `fa_news` SET `views`=`views`+1 WHERE `id` = 2043 [ RunTime:0.005458s ]
[ SQL ] SELECT * FROM `fa_news` WHERE `status` = 'normal' AND `recommend` = 1 ORDER BY `views` DESC LIMIT 6 [ RunTime:0.001789s ]
[ SQL ] SELECT * FROM `fa_company` WHERE `status` = 'normal' ORDER BY `createtime` DESC LIMIT 3 [ RunTime:0.025997s ]
[ SQL ] SELECT * FROM `fa_buy` WHERE `status` = 'normal' ORDER BY `createtime` DESC LIMIT 4 [ RunTime:0.011311s ]
[ SQL ] SELECT * FROM `fa_shangbiao` WHERE `status` = 'normal' ORDER BY `createtime` DESC LIMIT 5 [ RunTime:0.005850s ]
[ SQL ] SHOW COLUMNS FROM `product` [ RunTime:0.000724s ]
[ SQL ] SELECT * FROM `product` WHERE `display` = 1 ORDER BY `update_time` DESC LIMIT 3 [ RunTime:0.000256s ]
[ SQL ] SHOW COLUMNS FROM `product_category` [ RunTime:0.000281s ]
[ SQL ] SELECT `product_category_name` FROM `product_category` WHERE `id` IN (299) [ RunTime:0.000084s ]
[ SQL ] SELECT `product_category_name` FROM `product_category` WHERE `id` IN (293) [ RunTime:0.000067s ]
[ SQL ] SELECT `product_category_name` FROM `product_category` WHERE `id` IN (299) [ RunTime:0.000064s ]
[ SQL ] SELECT * FROM `fa_news` WHERE `cate_id` = 3 AND `status` = 'normal' ORDER BY `views` DESC LIMIT 6 [ RunTime:0.001167s ]
[ SQL ] SELECT * FROM `fa_news` WHERE `id` < 2043 AND `status` = 'normal' ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000223s ]
[ SQL ] SELECT * FROM `fa_news` WHERE `id` > 2043 AND `status` = 'normal' LIMIT 1 [ RunTime:0.000161s ]
[ SQL ] SHOW COLUMNS FROM `fa_tags` [ RunTime:0.000258s ]
[ SQL ] SELECT * FROM `fa_tags` WHERE `tag_name` IN ('申报纳税','淘宝考试','天猫新商家','阿里巴巴认证','考试答案') AND `status` = 'normal' ORDER BY `used` DESC LIMIT 1 [ RunTime:0.000214s ]
[ SQL ] SELECT * FROM `fa_news` WHERE `keywords` LIKE '%淘宝考试%' ORDER BY `views` DESC LIMIT 3 [ RunTime:0.001987s ]
[ SQL ] SELECT * FROM `fa_tags` WHERE `status` = 'normal' ORDER BY `used` DESC LIMIT 38 [ RunTime:0.000121s ]
[ SQL ] SHOW COLUMNS FROM `fa_banner` [ RunTime:0.000296s ]
[ SQL ] SELECT * FROM `fa_banner` WHERE `position_id` = 3 AND `status` = '1' [ RunTime:0.000097s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `id` = 1 LIMIT 1 [ RunTime:0.000142s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000126s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000089s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000082s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000077s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000069s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000086s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000078s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000071s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000070s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000068s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000069s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000068s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000068s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000077s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000070s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000068s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000069s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1532 LIMIT 1 [ RunTime:0.000068s ]
[ SQL ] SELECT * FROM `fa_area` WHERE `id` = 1533 LIMIT 1 [ RunTime:0.000082s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `id` = 3 LIMIT 1 [ RunTime:0.000083s ]
[ SQL ] SELECT * FROM `fa_shangbiaotype` WHERE `id` = 1 LIMIT 1 [ RunTime:0.000070s ]
[ SQL ] SELECT * FROM `fa_shangbiaocate` WHERE `id` = 14 LIMIT 1 [ RunTime:0.000070s ]
[ SQL ] SELECT * FROM `fa_shangbiaotype` WHERE `id` = 1 LIMIT 1 [ RunTime:0.000065s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `id` = 9 LIMIT 1 [ RunTime:0.000085s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `id` = -1 LIMIT 1 [ RunTime:0.000073s ]
[ SQL ] SELECT * FROM `fa_industry` WHERE `id` = 6 LIMIT 1 [ RunTime:0.000071s ]

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