自我国实行对外开放政策以来,外商投资企业在我国发展很快,截止1991年6月底,我国累计批准的外商投资企业共34,080户,其中已开业的有17,546户。兴办外商投资企业,这不仅吸收了外资,引进了先进技术与设备,提高了一些行业的生产水平,而且涉外税收收入也逐年上升。但在对外商投资企业管理上,还存在不少薄弱环节,其中一个比较主要的问题就是外商通过各种途径转移企业利润,既逃避了我国税收,又侵害了企业中方利 Since the policy of opening up to the outside world in our country, the foreign-invested enterprises have been developing rapidly in our country. By the end of June 1991, a total of 34,080 foreign-invested enterprises have been approved by our country, of which 17,546 have been opened. The establishment of foreign-invested enterprises not only absorbs foreign investment, introduces advanced technologies and equipment, and improves the production level of some industries, but also the foreign-related tax revenue has also risen year by year. However, there are still many weak links in the administration of foreign-invested enterprises. One of the more important problems is that foreign investors have shifted their profits through various channels. This has not only evaded taxation in China but also infringed upon China’s interests