一、我国反避税工作基本情况我国实行对外开放政策以来，引进外资工作取得很大进展，截至１９９７年底，累计已批准外商投资项目３０多万个，合同金额４０００多亿美元，实际利用外资金额已达２０００亿美元，已开业外商投资企业１５多万家，涉外税收收入持续增长，１９９... I. Basic Conditions of Anti-tax Aid in China Since the implementation of the policy of opening up to the outside world in our country, great progress has been made in attracting foreign investment. By the end of 1997, a total of more than 300,000 foreign-funded projects have been approved with a contractual value of over 400 billion U.S. dollars. The actual amount of foreign capital utilized has been Up to 200 billion U.S. dollars, more than 150,000 foreign-invested enterprises have been opened up, foreign tax revenue keeps growing, 199 ...