一、外商投资企业外方投入资本时,采用高估设备价款的方式来转移利润和避税。这有两种情况:一是外商投资进口的设备属于质次价高,难以实际使用或勉强可以使用,但设备的价款是由外商支付的。对此避税行为,主管税务机关可会同会计师事务所在给企业验资时,重新核定该设备的价格,否定外商给该设备的报价;二是外商投资进口的这种设备,其 I. When a foreign-invested enterprise invests its capital, it adopts the method of over-estimating the price of equipment to transfer profits and avoidance of taxes. There are two situations: First, the foreign-invested equipment imported is of high quality, hard to be used or barely usable, but the price of the equipment is paid by foreign investors. In this act of tax avoidance, the competent tax authority may, together with the accounting firm, verify the price of the equipment when it verifies the assets to the enterprise, and denies the quotation from the foreign investor to the equipment. Second, such equipment imported by the foreign investor whose