出口加工企业普遍存在进口不作价设备长期在中国境内使用的情况,其产生的利润来源于境内却体现在境外,造成了我国税收的大量流失,客观上形成了对其他未使用不作价设备的同类企业的税收不公平待遇.该文对此进行了深入分析并提出了征税方法及建议.“,”It is common that non-priced import equipments provided by the foreign investors are long-term used in China.The profits derived from the non-priced import equipment are obtained in China but embodied in foreign country, which causes a great loss of Chinese enterprise income tax and also lead to unfair situation for other enterprises which have not used nonpriced import equipments in China.Based on this, the paper makes some thorough analyses and brings out practical suggestions on tax collection methods.