近一时期以来 ,部分外商投资企业由于受亚洲金融危机影响和产品市场、资金等形势的制约 ,出现了生产下降 ,效益滑坡 ,税收下降等现象 ,总的存在着“两多一低”的问题 ,即处于停产半停产状态的多 ,亏损的多 ,税负低。体现在税收管理上 ,存在收入下降 ,部分企业长期出现“零申报 Since recent period, due to the influence of the Asian financial crisis and product market and capital constraints, some foreign-invested enterprises have experienced such phenomena as decline in production, decline in efficiency and decline in tax revenue. There is always the problem of “two more and one low” , That is, in the state of discontinued and semi-discontinued more, more losses, low tax burden. Reflected in the tax management, there is a decline in revenue, some enterprises have long appeared “zero declaration.”