随着我国对外开放的不断扩大， 外商投资企业纷纷以各种形式在我国设立分支机构。到目前为止，以外商投资企业分支机构的形式在梧州市设立，并已办理税务登记的共有５３户，缴纳的税种有增值税和外商投资企业所得税。 一般来说，对外商投资企业分支机构的税收管理，按现行税收 With the continuous expansion of China’s opening up, foreign-invested enterprises have set up branches in our country in various forms. So far, a total of 53 taxpayers have been set up in Wuzhou City in the form of branches of foreign-funded enterprises. The taxes paid include VAT and foreign-invested enterprise income tax. In general, the tax administration of branches of foreign-invested enterprises shall be based on the current tax revenue