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如何提升“走出去”企业的征管能力,确保居民税收管辖权的有效落实,是今后一段时期税务机关面临的重要课题.本文通过分析江苏“走出去”企业的税收管理和服务缺陷,提出提升“走出去”税收征管能力的核心是要从立法、管理、服务、维权、保障五个层面入手,建立以现代技术为手段、专业化与信息化相结合的国际税收管理新机制.“,”How to improve the capacity of tax collection and administration on 'going-global' enterprises and ensure effective implementation of domiciliary jurisdiction is a critical task faced by tax authorities for a rather long period hereafter. By analyzing tax administration and service deficiency of 'going-global' enterprises in Jiangsu province, this paper promotes that the core of enhancing tax collection and administration capacity is to establish new mecha-nism based on modern technology as well as specialized and information-based international tax administration through five aspects including legislation, administration, service, rights protection as well as security.