对企业境外所得如何消除双重征税是我国企业走出国门的重要问题,但要解决相当复杂。应坚持境外投资经营所得的税负不低于国内;不得用国内税收弥补境外的高征税;对境外的减免税予以抵免的原则。相关法规要准确到位,便于操作。 How to eliminate double taxation on the income earned by enterprises is an important issue that Chinese enterprises go abroad, but it is quite complicated to solve. The tax burden on overseas investment and operation should be insisted on not less than that in China; the domestic tax should not be used to make up for the high taxation in other countries; and the principle of crediting tax exemption or exemption abroad should be adopted. Relevant laws and regulations should be accurate and easy to operate.