笔者作为一名基层的涉外税务干部,在日常的征管工作中,每当对那些违反税法的外商投资企业依法进行处罚时,就经常会听到他们说:“你们这里的投资环境怎么这么不好”之类的责难怪论。笔者因此常想:难道投资环境的好坏是以放宽执法尺度、降低执法力度、牺牲国家利益为代价的吗? 不可否认,合理的、优惠的、带有鼓励性的税收政策是吸引外商投资的有利条件,但政策上的优惠不等于执法“优惠”,不是放弃税法原则,放松管理,该处罚的不处罚,该管理的不管理。依法治税,加强征管永远是税务部门的天职。如果个别外商将依法治税、严格执法作为投资环境不好的理由或因素,那么,只有不依法治税,不加强征管才是其所谓的好投资环境了。若如此,是否可以把犯罪分子危及你外商人身或 As a grass-roots foreign tax cadre, in the daily collection and management work, whenever those foreign-invested enterprises that violate the tax law punish according to law, they often hear them say: “How are you so poor investment environment? Blame blame like that. So I often think: Is the investment environment is to relax the law enforcement standards, reduce the intensity of law enforcement at the expense of national interests at the expense of it? Undeniably, reasonable, preferential and encouraging tax policy is to attract foreign investment Favorable conditions, but the preferential policies do not mean that the ”preferential treatment", not to abandon the principle of tax law, to relax management, the penalty is not punished, the management is not management. Taxation according to law, to strengthen the collection and management will always be the bounden duty of the tax department. If individual foreign investors will be taxed according to law, strictly enforcing the law as a bad investment environment or factor, then only the tax does not rule by law, not to strengthen its management is the so-called good investment environment. If so, can criminals endanger your foreign body or