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创造我国发展海外投资的良好外部条件。统一征税办法,妥善解决重复征税,对投资于海外企业的税收给予一定期限免税优惠,允许境外亏损抵补。
Create a good external condition for our country to develop overseas investment. Uniform taxation measures to properly solve the double taxation, tax investment in overseas companies to give a certain period of duty-free concessions, allowing foreign losses to offset.