随着经济全球化的发展,近年来我国企业开始走出国门、走向世界。在企业对外直接投资过程中,税收是一个重要的影响因素。为创建有利于企业对外直接投资的税收环境,我国税务部门长期以来不断对涉外投资税收政策和服务进行优化。然而,受各国税收政策影响,我国企业在对外直接投资过程中依然面临着重复征税、难以享受税收协定、东道国反避税调查等问题。为此,笔者认为,要从以下几方面着手,助力“走出去”企业行稳致远。 With the development of economic globalization, in recent years, Chinese enterprises have started to go abroad and go to the world. Taxation is an important factor in the outward FDI of enterprises. In order to create a tax environment conducive to direct foreign direct investment, our tax department has continuously optimized the tax policies and services for foreign investment. However, under the influence of taxation policies of various countries, Chinese enterprises still face double taxation in the process of OFDI, which makes it difficult to enjoy tax treaties and host country anti-tax avoidance investigations. To this end, I believe that we should proceed from the following aspects, to help “Going out ” businesses go a long way.