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我国在境外投资并拥有他国(地区)法人地位的企业,当其利润积累到一定程度时,为寻求发展,有些以“外商”身份与国内合资兴办企业。(有人称之为与“假外商”合办的合资企业。)现行税收政策对这样的合资企业,亦按照中外合资企业对待,享受中外合资企业的一切优惠待遇,使我国境外企业返回国内投资联合经营办企业有很高的积极性。这样做,弊多利少,给某些地方或企业逃避国家税收带来可乘之机。例如,某乡镇企业1989年与国内某进出口总公司驻在香港的一个
In order to seek development, some enterprises that invest overseas and own the legal person status of other countries (regions) when their profits accumulate to a certain extent, and some establish joint ventures with domestic enterprises in the capacity of “foreign businessmen”. (Some refer to joint ventures with “fake foreign businessmen.”) Current Tax Policy For such joint ventures, they are also treated in accordance with Sino-foreign joint ventures and enjoy all the preferential treatment of Sino-foreign joint ventures so that overseas Chinese enterprises may return to the domestic investment joint Management of enterprises have a high motivation. In doing so, the advantages and disadvantages will be less and less, which will bring opportunities for some places or enterprises to evade state taxes. For example, a township and village enterprises in 1989 with a domestic import and export company based in Hong Kong