内容摘要：

2004～2006年，西安市外资企业主营业务收入连年大幅增长，但外资企业所得税的增长却相对缓慢。西安市国家税务局通过构建企业所得税分析指标体系来分析影响外资企业企业所得税变化的深层原因，并把分析结果运用于税源管理和税收征管实践，取得了良好的效果。

关键词：企业所得税　税源分析　指标体系

abstract：from 2004 to 2006, compared with the substantial growth of operating income of foreign-invested enterprises in xi'an city, the income tax of these enterprises has increased rather slowly. this paper analyzes the deep-seated issues in the comparatively slow growth of income tax of foreign-invested enterprises by an indicator system. moreover, the conclusion of this paper has been put into practice of tax administration and has achieved a lot.

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