自实行改革开放政策以来,我国三资企业从总体上来说发展是健康的,但是暴露出来的问题也不少,特别是避税现象的普遍存在.降低了利用外资的经济效益和社会效益。所谓的避税与偷、漏税不同。当一个国家的税法不完备或征管工作较松时,便有一些纳税人采取偷、漏税的方式减轻或逃避纳税义务,获取额外利润;而在税法相对健全或征管工作较严的情况下,他们则也会采用合法的手段来避锐。当今国际上,钻税法的空子,设法避税已成了一种专门的学问,在我国的三资企业中避税的主要手段有: Since the implementation of the policy of reform and opening up, the development of foreign-funded enterprises in our country as a whole is healthy, but many problems have been exposed, especially the phenomenon of tax avoidance, which has reduced the economic and social benefits of utilizing foreign investment. The so-called tax avoidance and tax evasion are different. When the tax law in a country is not complete or its administration is relatively loose, some taxpayers will steal or evade taxes to reduce or evade their tax obligations and obtain extra profits. When tax laws are relatively sound or their collection and administration are more stringent, they Will also use legal means to avoid sharp. Nowadays, the loopholes in the law of tax law and tax avoidance have become a special kind of knowledge. The main means of tax avoidance in the three types of foreign funded enterprises in our country are as follows: