眼下,我国的外商投资企业逐年增多。截止到去年年底,全国已批准外商投资企业17.4万户。与此同时,对外税收也逐年增加。1991年为70亿元,1992年为105亿元,1993年为206亿元,增长幅度在50％左右。可种种迹象表明,外商偷税、漏税和避税的问题仍十分严重,且花样繁多、高招叠出,令人不容小觑。这些逃税高手,让中国的税务官们揣上了一本难念的经。1993年,港台一些歌手们在大陆尽情地展示了他们偷税漏税的本领。舆论愤怒,对外税收也成为一个热门话题,人们纷纷质 Right now, the number of foreign-invested enterprises in our country increases year by year. As of the end of last year, 174,000 foreign-invested enterprises have been approved in the country. At the same time, foreign tax revenue also increased year by year. 7 billion yuan in 1991, 10.5 billion yuan in 1992 and 20.6 billion yuan in 1993, an increase of about 50%. There are indications that the problems of tax evasion, tax evasion and tax avoidance by foreign businessmen are still very serious. The number of tricks is so high that it can not be underestimated. These tax evasion masters have put China’s tax officials on a difficult reading. In 1993, some singers in Hong Kong and Taiwan demonstrated their ability to evade tax evasion on the mainland. Angry media, foreign tax has also become a hot topic, people have quality