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我国自实行对外开放以来,外商投资企业迅速发展,到1991年底止,全国累计批准外商投资项目4万多个,协议引进外资500亿美元,实际利用外资224亿美元,1991年已投产开业的1.7万家外商投资企业出口创汇达到120亿美元,占全国出口总额719.1亿美元的16.7％。十一年来,为对外开放政策服务的涉外税制也已建立起来,涉外税收征管工作取得了可喜成绩,1991年通过税务部门征起的涉外税收达70多亿元。由此可见,外资企业和涉外税收在我国经济发展和税收总额中占着重要的地位,加强涉外税收征管建设有着重要的意义。
Since the opening up to the outside world in our country, the foreign-funded enterprises have been developing rapidly. By the end of 1991, more than 40,000 foreign-invested projects had been approved in the country. The agreement introduced 50 billion U.S. dollars of foreign investment and 22.4 billion U.S. dollars actually utilized foreign capital. In 1991, it opened 1.7 million U.S. dollars 10,000 foreign-invested enterprises have achieved export volume of 12 billion U.S. dollars, accounting for 16.7% of the total national export volume of 71.91 billion U.S. dollars. In the last eleven years, the foreign-related tax system for serving the policy of opening up has also been set up. The foreign-related tax collection and administration work has made gratifying achievements. In 1991, the foreign-related tax levied by the taxation department reached more than 7 billion yuan. Thus it can be seen that foreign-funded enterprises and foreign-related tax revenues play an important role in China’s economic development and total tax revenue. It is of great significance to strengthen the construction of foreign-related tax collection and administration.