大量引进外资,为中国经济的发展注入了新的活力,也增加了税收。与此同时,在涉外税收稽查工作中,发现有不少的外商投资企业存在着种种的避税行为。这些避税行为已严重损害了我国权益,也大大地影响了我国对外开放中涉外税收的作用。一、外商投资企业避税问题据统计,1988年至1993年,外商投资企业的年度所得税的结算清单显示,外商企业的亏损面已占35%—40%。1994年至1995年,统计结果再次显示,其亏损面已高达50%—60%。数字如此触目惊心。真有这么大的亏损面吗?为什么相当一部分外商投资 The massive introduction of foreign investment has infused new vitality into the development of China’s economy and increased taxes. In the meantime, during the tax inspection of foreign affairs, many foreign-invested enterprises were found to have various tax avoidance behaviors. These tax avoidance behaviors have seriously damaged the rights and interests of our country and have also greatly affected the role of foreign taxation in our country’s opening to the outside world. I. Tax avoidance by foreign-funded enterprises According to statistics, from 1988 to 1993, the list of annual income tax settlements of foreign-invested enterprises shows that the losses of foreign-owned enterprises account for 35-40% of the total. From 1994 to 1995, the statistics once again showed that the loss has been as high as 50% -60%. The number is shocking. Is there such a big loss? Why a considerable part of foreign investment