随着我国加入WTO步伐的临近，外商投资企业大量的增加，特别是外商投资企业产品出口在对外贸易中比重的不断增大，其地位越来越重要。同时，我国对外商投资企业正逐步实行税收国民待遇，比如在出口退税管理方面，从2001年将不分新老企业，对自营（委托）出口统一实行“免、抵、 With the advent of China’s accession to the WTO, the number of foreign-invested enterprises has increased substantially. In particular, the proportion of foreign-invested enterprises’ products exported to foreign trade has been constantly increasing, and its status has become increasingly important. At the same time, China’s foreign-invested enterprises are gradually implementing taxation and national treatment. For example, in respect of export tax rebate management, from 2001, all new and old enterprises will implement the principle of "exemption,