外商投资企业开业前的征管是目前涉外税收征管的薄弱环节。有些企业认为开业前与税务部门没有关系,甚至认为税务人员到企业是“闲”的,就是在税务部门内部,有的专管员也认为企业在开业前一般不发生纳税事项,不需要征管。其实,外商投资企业开业前的税收征管,是涉外税收征管的基础。对此我们认为应做好如下几点: Foreign-invested enterprises before the opening of the collection and management is the current foreign tax collection and management of the weak links. Some enterprises think that there is no relationship with the tax department before starting a business, and even think that the tax officers are “idle” to the enterprise, that is, they are within the tax department. Some special administrators also think that the enterprises generally do not need to pay tax before starting the business. In fact, the tax collection and administration before the establishment of a foreign-funded enterprise is the basis for the collection and administration of foreign tax. In this regard, we think the following should be done: