本文结合对山西省太原市外商投资企业 “免、抵、退”税政策执行的情况调查研究,分析了此项政策给税务机关和企业带来的影响及执行过程中存在的一些具体问题。文章建议通过设立专门的管理机构,以科学、规范和完善的税收征管为基础,以信息化建设为手段,通过衔接紧密的征、退多元化退税方式,建立起制度规范、管理严格、操作简化的“免、抵、退”税管理体系。 Based on the investigation of the implementation of tax exemption, credit and refund of foreign-invested enterprises in Taiyuan, Shanxi Province, this paper analyzes the impact of this policy on tax authorities and enterprises and some specific problems in the implementation process. The article suggests establishing a special management institution based on scientific, standardized and perfected tax collection and management and using informatization construction as a means to establish a standardized system with strict management and simplified operation The “exemption, credit, refund” tax management system.