实施“走出去”战略,鼓励和支持有条件的企业对外投资,是我国对外开放新阶段的重大战略举措。本文认为,我国的企业对外投资税收政策框架初步形成,但仍存在问题,其根源很大程度上来自于管理,因此,应在进一步完善税收政策的基础上,加强对“走出去”企业的税收管理,促进我国企业“走出去”。 The implementation of the strategy of “going out” and encouraging and supporting the outward investment of qualified enterprises are major strategic initiatives in the new stage of our country’s opening to the outside world. This paper argues that the tax policy framework of our country’s enterprises ’outward investment has initially taken shape, but there are still some problems. The root causes of the taxation policy are mainly from the management. Therefore, we should strengthen the taxpayers’ policy of “going abroad” Tax management to promote China’s enterprises “going out ”.