一、案情介绍《中国税务报》2006年9月8日刊登的《外企避税大连走麦城》一文报道了大连市国家税务局对某机电公司的反避税调查案。大连某机电公司(以下简称“机电公司”)自1997年成立以来,每年销售额过亿元却长期亏损。为逃避在内地缴纳 I. Introduction to the case China Tax Newspaper The article entitled “Foreign Tax Avoidance in Dalian Running in Meicheng” published on September 8, 2006 reported a case of anti-tax avoidance investigation by a State Administration of Taxation of Dalian Municipality on certain electromechanical companies. Since its establishment in 1997, an electromechanical company in Dalian (hereinafter referred to as “Electromechanical Company”) has suffered a long-term annual loss of over 100 million yuan in sales. To evade payment in the Mainland