加强三资企业税收征管孙瑞庆，邱菊一、涉外税收征管中的主要问题（一）三资企业避税现象严重。１．利用转让定价形式避税。由于价格贯穿于从企业设备购置、专有技术转让、信贷往来、商品购销、劳务往来等方面。因此，为了少纳税或不纳税，外商总是把转让定价作为其逃避所... Strengthening tax collection and management of foreign funded enterprises Sun Ruiqing, Qiu Juyi, foreign tax collection and management of the main problems (A) funded enterprises tax avoidance is serious. 1. Tax avoidance using transfer pricing. As the price runs through the purchase of equipment from enterprises, transfer of proprietary technology, credit exchanges, purchase and sale of goods, labor exchanges and so on. Therefore, in order to pay less or not, foreign investors always regard transfer pricing as their evasion ...