随着全球经济一体化进程的加快和国家关于鼓励“走出去”战略的实施,中国企业“出海”步伐不断加大,海外业务从无到有,从小到大,逐渐成为企业经营的重要内容。税收作为一项重要的成本支出和政策环境,逐渐进入决策者的视野,纳税筹划无疑也被纳入了企业发展的战略体系。因此,进行海外项目的国际税收筹划,是国内企业借鉴发达国家成熟的纳税意识和管理经验、培养高素质的税收人才、反馈国际纳税筹划中的操作问题,以促进国内对外投资税收政策的系统化和可操作性的重要手段,对中国企业的国际化具有十分重要的意义。内涵及外延所谓纳税筹划,是指在税法所允许 With the acceleration of the process of global economic integration and the state’s implementation of the strategy of encouraging “going out”, the pace of Chinese enterprises’ going overseas has been steadily increasing. Overseas businesses have grown from nothing to small ones, The important content. As an important cost expenditure and policy environment, tax revenue gradually enters the view of policy makers. Tax planning is undoubtedly included in the strategic system of enterprise development. Therefore, planning international tax for overseas projects is a systematic way for domestic enterprises to draw lessons from developed countries’ mature tax awareness and management experience and cultivate high-caliber tax professionals and feedback operational issues in international tax planning so as to promote tax policies for domestic foreign investment And an important means of maneuverability, is of great importance to the internationalization of Chinese enterprises. Connotation and extension The so-called tax planning refers to the tax law allows