笔　 者对保定市2 9 家外商投 　 资企业分支机构进行了专项调查,发现在其税收征管方面存在一些问题,且性质严重,亟待解决。存在的主要问题 (一)财务制度不健全,核算不规范,利用总、分支机构间的业务往来进行避税,导致漏征漏管和税款流失 1 . 外商投资企业分支机构多以收入、成 The author conducted a special investigation on 29 branches of foreign-invested enterprises in Baoding City and found that there were some problems in tax collection and management and the nature was serious and needed to be solved urgently. The main problems (a) the financial system is not perfect, accounting irregularities, the use of total, branch offices of the business tax avoidance, leading to leakage leaking and tax losses 1. Foreign-invested enterprises and more revenue to the branch