阿拉伯地区是我国实施“走出去”战略的重要地区,而沙特阿拉伯王国(以下简称“沙特”)又是阿拉伯国家中最大的经济体,已连续多年成为我国在西亚地区最大的贸易伙伴。由于宗教因素及特殊的经济结构,沙特税收制度有很大的特殊性,中国企业在走进海湾市场时面临一定的税务风险。本文梳理了沙特现行税制,并在此基础上分析了沙特税制未来的发展方向以及中国企业的应对策略。 The Arab region is an important area for our country to implement the strategy of “going global.” The Kingdom of Saudi Arabia (hereinafter referred to as “Saudi Arabia”) is also the largest economy in the Arab countries. It has for many years been the largest trade of China in West Asia partner. Due to the religious factors and special economic structure, the tax system in Saudi Arabia is very special. Chinese enterprises are facing certain tax risks when they enter the Gulf Market. This article combs the current tax system in Saudi Arabia, and on this basis, analyzes the future development direction of Saudi tax system and the countermeasures for Chinese enterprises.