近来,我局在对大连市外商投资企业中的产品出口企业进行年度考核检查中,发现有些企业利用我国现行的涉外税收法规中多层次、多类型的优惠规定,以及税收法规与其他法规之间不够衔接的情况,致使企业避税的情况时有发生。为此,我们就检查中遇到的几个带有普遍性的问题提供有关研究部门,以期在完善涉外税制方面起到一点作用。 Recently, our bureau conducted an annual inspection on product exporters in foreign-invested enterprises in Dalian City. We found that some enterprises used the current multi-level and multi-type preferential policies in foreign-related tax laws and regulations and the tax regulations and other laws and regulations Not enough convergence, resulting in corporate tax avoidance have occurred. To this end, we provide relevant research departments on several common problems encountered during the inspection, with a view to playing a part in perfecting the foreign-related tax system.