外商投资企业境内投资所设立企业(以下简称“被投资企业”)身份如何界定、税收待遇如何享受的问题,一直困扰着税务工作人员。尽管近年来各部门出台了一些相关政策,但彼此间存在着冲突,笔者拟就其身份界定和税收待遇冲突问题提出一些看法。身份的界定《对外贸易经济合作部、国家 The question of how to define the identities of enterprises established within the territory of a foreign-invested enterprise (hereinafter referred to as “invested enterprises”) and how to enjoy the tax treatment has always plagued the tax staff. Although some relevant policies have been promulgated by various departments in recent years, there are conflicts with each other. I would like to put forward some views on the issues of their status definition and tax treatment conflicts. Definition of Identity "Ministry of Foreign Trade and Economic Cooperation, State