内容摘要：
本文结合在实际税收征管工作中遇到的问题，利用现代计量经济学的方法，对我国外商投资企业（以下简称“外企”）账面亏损问题进行了分析，发现主要是中小企业特别是小企业亏损面大，建议应该从抓好对信息资源的深入挖掘利用、加强系统内部和外部的工作配合、搞好征管手段的整合配置、处理好对中小税源查账征收和核定征收的关系等方面强化对中小外企所得税的征管。
关键词：外企所得税 税收征管 计量经济学
abstract：nowadays there exists an issue of high rate of accounting losses in foreign—invested enterprises in china. using modern econometrics and related data of qingdao city, this paper analyzes the issue above mentioned, and discovers the main reason of the issue is that small and medium—sized enterprises, especially small businesses have higher rate of losses. therefore, in order to strengthen tax administration of small and medium—sized foreign enterprises, the paper puts forward several proposals including the application of data—mining techniques, the enhancement of internal and external coordination, the improvement of approaches in tax collection and administration and appropriate treatment of the relationship between auditing collection and assessing collection.