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为了更好地研究和解决外商投资企业在新税制运行过程中出现的新情况、新问题,我们在对1993年底福建省已办理税务登记的12797户外商投资企业和外国企业,尤其是对已开业的5753户外商投资企业和外国企业进行全面摸底的基础上,有意识地选择农、林、牧、渔业、制造业、采掘业、房地产业、批发和零售业 交通运输业、服务业等七大行业中有代表性的765户外商投资企业,对其实施新税制后的税收情况进行了一次较为深入的调查,笔者拟就这次调查的结果谈点看法。
In order to better study and solve the new situation and new problems that foreign-invested enterprises have emerged during the operation of the new tax system, we are going to open 12,747 FIEs and foreign enterprises that have already registered for tax registration in Fujian Province by the end of 1993, Based on a comprehensive and thorough survey of 5753 foreign-invested enterprises and foreign enterprises, consciously selected seven major industries such as agriculture, forestry, animal husbandry, fishery, manufacturing, extractive industries, real estate, wholesale and retail, transportation and service industries A representative of 765 foreign-invested enterprises, conducted a more in-depth investigation of the tax situation after the implementation of the new tax system, I would like to talk about the results of this survey.