自改革开放以来,外资的大量流入已成为我国税收收入的一个增长点。相关资料表明,近两年来我国实际利用外商直接投资均超过500亿美元,中国已成为全球最大的外国直接投资(FDl)流入国之一。然而让人费解的是外商投资企业为我国带来的税收收入并没有同比例的增加,反而出现过十外企“长亏不倒”的局面。本文将从外企“长亏不倒”的现状入手,再分析导致此局面的原因,最后就如何解决此间题作了初步探讨。 Since the reform and opening up, the massive inflow of foreign capital has become a point of growth for China’s tax revenue. Relevant data show that the actual utilization of foreign direct investment in China has exceeded 50 billion U.S. dollars in the past two years and that China has become one of the largest FDI inflow countries in the world. However, people find it hard to understand that the tax revenue brought by foreign-invested enterprises has not increased in the same proportion as China’s previous years, but has seen the situation of ten foreign-funded enterprises “losing their fortunes”. This article will start with the current situation of foreign companies “long-term loss, ” and then analyze the reasons leading to this situation, and finally on how to solve the problem made a preliminary discussion.