在我国鼓励外商投资企业的税收政策中,除了税法规定的一系列税收优惠条款,困难减免税也是一项鼓励外商投资的优惠措施企业在开业初期经营和纳税如发生困难,可以向税务机关提出申请,税务机关批准在一定期限内减免生产(营业)环节的工商统一税这对于在草创阶段的企业起到了雪里送炭、涵养税源的作用但在实际工作中,也出现了不该减免的也给予减免的问题我认为,对新办企业开业初期的困难减免税的审核,主要应严格审查企业在纳税上是否真正的存在困难,如果疏于对企业申报的报表和帐务进行严格的审查,就存在着被骗取减免税的可能如我们最 In our country’s tax policies to encourage foreign-invested enterprises, in addition to a series of preferential tax treatment provisions, the tax relief is also a preferential measure to encourage foreign investment business in the early opening of business and tax in the event of difficulties, you can apply to the tax authorities , The tax authorities approve the rezoning of the consolidated industrial and commercial tax for production (business) within a certain period of time. This has played a role in providing tax relief to enterprises in the grass-roots stage. However, in actual work, they also should not be exempted The issue of giving relief In my opinion, the review of the difficult tax relief for the start-up of a newly-started business should be mainly a rigorous examination of whether the enterprise really has difficulties in paying taxes. If it is negligent in conducting a rigorous examination of the statements and accounts declared by the enterprise, There is the possibility of being tax deductible tax fraud as we most