外商投资企业逆向避税问题及其防范对策伍治良近年来，我国外商投资企业（即中外合资经营企业、中外合作经营企业和外商独资企业）出现了一种怪现象：许多外商投资企业（以下简称外商企业）帐面上表现为零利润或负利润，而生产规模和投资规模却不断扩大。其实，这些企业实... In recent years, there has been a strange phenomenon in China’s foreign-invested enterprises (ie Sino-foreign joint ventures, Sino-foreign cooperative joint ventures and wholly foreign-owned enterprises): Many foreign-invested enterprises (hereinafter referred to as foreign investors Enterprise) on the book performance of zero profit or negative profit, while the scale of production and investment scale has been expanding. In fact, these enterprises really ...