目前实践中,外商投资企业在办理税务登记后,如果还处于筹备期,其注册资本还需要根据公司章程及合同等分期到账,在没有全部到位之前无法进行纳税申报;而且筹备期内没有收入,从减轻外商投资企业负担的角度出发,一般不需办理纳税申报,而是待其生产、经营(包括试生产、试营业)开 At present, after the tax-registration of a foreign-invested enterprise is completed, its registered capital still needs to be booked in installments according to the articles of association and contracts, and the tax declaration can not be carried out until it is fully put in place. In addition, there is no income during the preparatory period , From the perspective of alleviating the burden of foreign-invested enterprises, generally do not need to apply for tax returns, but to their production, management (including trial production, trial operation) open