一、指导思想。(1)坚持资本输出中性原则;(2)当前税收政策目标的选择应该与政府的经济发展战略相适应;(3)把有效行使居民税收管辖权作为税收政策的重要目标;(4)与OECD等国际组织合作,一起参与国际税收政策的调整。二、健全税收政策体系。1.完善资本输出税收政策和管理体系。对? First, the guiding ideology. (1) adhere to the principle of the neutrality of capital output; (2) the choice of the current tax policy objectives should be compatible with the government’s economic development strategy; (3) regard the effective exercise of resident tax jurisdiction as an important tax policy objective; (4) OECD and other international organizations to participate in the adjustment of international tax policies. Second, improve the tax policy system. 1. Improve the capital output tax policy and management system. Correct?