内容摘要：

本文分析了当前外商投资企业存在的问题及原因：有投资总额与注册资本到位方面的问题、财务核算方面的问题、筹建期税收征管方面的问题等，并就如何督促外商投资企业资金按期、足额到位，如何加强关联企业税收管理、完善申报抵扣手续等方面提出了建设性意见。

关键词：外商投资企业　税收　管理

abstract：this article analyzes current issues in foreign invested enterprises, including: the arrival of total investment and registered capital, financial calculation and tax collection during arrangement period and etc. it then puts forward several constructive suggestions in the following aspects: supervising the arrival of foreign capital,strengthening the tax administration of associated enterprises and improving procedures of tax return and deduction.

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