随着我国改革开放的进一步深入,外向型经济迅猛发展,外商投资企业如雨后春笋般涌现出来,成为我国社会主义建设事业中一支不可缺少的力量,在连接国际市场,促进国内经济发展方面,发挥着越来越大的作用。但是,我们也应该看到,在利用外资中也存在着不少问题,其中合资企业的偷、避税问题已成为引人关注的焦点。目前,中外合资企业中存在的偷、避税方式主要有以下几种: 一、搞假合资,骗取国家减免 With the deepening of China’s reform and opening up and the rapid development of the export-oriented economy, foreign-invested enterprises have sprung up and become indispensable forces in the cause of our socialist construction. They have played an important role in connecting the international market and promoting domestic economic development An increasing role. However, we should also see that there are still many problems in the utilization of foreign funds. The issue of theft and tax avoidance of joint ventures has become a focus of attention. At present, there are mainly the following ways of stealing and tax avoidance in Sino-foreign joint ventures: First, falsifying joint ventures and cheating on national relief