内容摘要：

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。

关键词：外商投资企业　撤资　税收优惠

abstract: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.

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