近年来,随着改革开放的进一步深入,南通市外商投资企业迅速增加,尤其是外商投资经营商品房企业异军突起,至1993年6月底止,经批准的已达39户,其中:中外合资经营企业37户,外商独资企业2户。在税收征管的实践中,我们遇到了一些新的问题,主要是: 一、流转税方面存在的问题:一是内外税负不平,二是对企业预收的商品房贷款应否征收工商统一税。依照工商统一税的有关规定,对外商投资企业开发经营的商品房销售收入暂减按3％的税率征收工商 In recent years, with the further deepening of reform and opening up, the number of foreign-invested enterprises in Nantong increased rapidly. In particular, foreign-funded commercial real estate enterprises emerged as the newcomers. By the end of June 1993, 39 enterprises had been approved, including: Sino-foreign joint ventures 37 Households, wholly foreign-owned enterprises 2. In the tax collection and management practice, we have encountered some new problems, mainly: First, the turnover tax problems: First, internal and external tax burden is uneven, and second, pre-income corporate loans should be levied consolidated industrial and commercial taxes. In accordance with the relevant provisions of the unified tax on business, the development and operation of foreign-invested enterprises in the commercial housing sales temporarily levied at a 3% tax rate of business