随着经济特区建设的迅速发展,厦门涉外税收工作量近年来大幅度增长。至1989年底止,全市累计批准成立外商投资企业765家(含台资企业230家),其中已办税务登记576家。合同投资总额24亿美元,其中外资16.5亿美元,实际投资10.5亿美元。1989年全市外商投资企业工业总产值25.5亿元,比上年增长42％,占全市工业总产值近一半。其他涉外征管对象也有不同程度的增加(如外商常驻代表机构批准成立达219个)。几年来,在上级领导和全体涉外税收干部的努力下,涉外税收工作初步打开了局面,取得了较大成绩。1989年全市涉外税收已入库近两亿元,比上年增长两倍,占全市税收入库总额近四分之一。这对促进特区建设发展作出了一定的贡献。我们的做法是: With the rapid development of the construction of special economic zones, the amount of foreign tax work in Xiamen has risen sharply in recent years. By the end of 1989, the city had approved a total of 765 foreign-invested enterprises (including 230 Taiwan-funded enterprises), of which 576 had registered for taxation. The contractual investment totaled 2.4 billion U.S. dollars, of which 1.65 billion U.S. dollars was foreign capital and 1.05 billion U.S. dollars was actually invested. In 1989, the city’s total industrial output value of foreign-invested enterprises reached 2.55 billion yuan, an increase of 42% over the previous year and accounting for nearly half of the city’s total industrial output value. Other foreign-related tax collection targets also increased in varying degrees (for example, the approval of the establishment of foreign representative offices reached 219). In the past few years, with the efforts of the higher-level leaders and all the tax-related cadres involved in foreign affairs, the taxation work concerning foreign affairs has initially opened the door and made great achievements. In 1989, the city’s foreign tax revenue has reached nearly 200 million yuan, an increase of twice as much as that of the previous year, accounting for nearly one quarter of the city’s total tax revenue. This has made some contribution to the development and construction of the SAR. Our approach is: