“三资”企业外资方转移利润、逃避征税的手段多种多样,其中尤以高估资产价值、虚报亏损等手法为主,具体表现为: 1.一些“三资”企业外方作价投资的有形资产的报价普遍高于实际价值。江苏、福建、天津等省、市商品检验部门从1991年11月到1992年底,共鉴定155批外商投资资产,其中152批报高了资产价值,占98％。这155批外商投资资产总报价7628万美元,商检部门鉴定其实际价值只有5425.4万美元。据国家商检局的汇总 There are various means for foreign companies to transfer profits and evade taxation in “three-funded” enterprises, among which the methods of overestimating the value of assets and misrepresenting losses are the main methods. The specific performances are as follows: 1. Some foreign-funded enterprises invest in foreign companies The quoting of tangible assets is generally higher than the actual value. From November 1991 to the end of 1992, Jiangsu, Fujian, Tianjin, and other provinces and municipalities inspected 155 batches of foreign-invested assets, of which 152 approved high asset values, accounting for 98%. The total quotations of these 155 batches of foreign-invested assets were US$76.28 million, and the actual value assessed by the commodity inspection authorities was only US$54.254 million. According to the summary of the State Administration of Commodity Inspection