本文阐述了我国三资企业税务管理的有关问题：纳税人的逃税、避税厂合理的税收优惠政策；税费不分困扰外商；税收法律、法规不完善等。这些问题或减少我国财政收入，或造成正常经济活动的扭曲，对我国经济发展不利。作者对此提出了使优惠政策偏向高新技术产业、在税法中设立反避税条款、规范税费等对策。 This article elaborates the related problems of the tax management of the foreign funded enterprises in our country: the tax evasion of the taxpayers, the reasonable tax preferential policies of the tax shelters, the foreign tax inflows and harassments, the imperfections of the tax laws and regulations and so on. These problems, either reducing our fiscal revenue or distorting normal economic activities, are detrimental to China’s economic development. The author put forward to make the preferential policies favor high-tech industries, the establishment of anti-tax provisions in the tax law, standardizing taxes and other countermeasures.