近年来,随着我国改革开放的深入,投资环境的完善,外商在我国投资兴办的企业越来越多。迄今年9月底,我国十年来的外商投资企业已超过2万家。外商投资企业的建立,为国家引进了先进的技术、科学的管理、大量的资金,同时,又提供国家财政收入以新的源泉——外商投资企业的所得税。但是,另一方面,某些外国投资者,为了获得更多的利益,千方百计逃避税收。由于避税是打着合法的幌子进行的,它成了那些外国投资者逃税的一种主要手段。外商投资企业的避税,损害了我国社会主义国家利益,这是一个亟待解决的问题。所谓避税,是指纳税人打着合法的幌子,减少 In recent years, with the deepening of China’s reform and opening up and the improvement of the investment environment, more and more foreign-funded enterprises have been set up in China. By the end of September this year, there have been over 20,000 foreign-invested enterprises in our country over the past decade. The establishment of foreign-invested enterprises has brought in advanced technology and scientific management and a large amount of funds for the country. At the same time, it also provides a new source of state revenue, the income tax of foreign-invested enterprises. However, on the other hand, some foreign investors try to evade taxes in order to gain more benefits. As tax avoidance is under the guise of lawful legitimacy, it has become a major means of tax evasion for those foreign investors. Tax evasion by foreign-invested enterprises has damaged the interests of our socialist countries. This is an urgent issue to be solved. The so-called tax avoidance refers to the taxpayer legal name, reduce