南通市外商投资企业撤资及涉税问题调查

An Investigation on Divestment of Foreign-invested Enterprises and Related Tax Issues in Nantong City

我国近年来出现了部分外商投资企业撤资的现象。本文通过对江苏省南通市2007年以来外商投资企业撤资情况、原因及涉税问题的调查分析,提出加强对撤资企业的税收服务与管理的一些建议。

A Phenomenon that some foreign-invested enterprises withdraw funds from China has emerged during recent years. Based on an investigation on the situations, causes and related tax issues of divestment of foreign-invested enterprises in Nantong City, Jiangsu Province since 2007, this paper puts forward some suggestions on improving tax service and tax administration towards divested enterprises.