我国正在实施的“走出去”战略,标示我国改革开放进入了一个新阶段。在企业“走出去”过程中涉及的税收问题,主要是企业所得税问题。在新《企业所得税法》实施后,到目前为止的配套法规对企业“走出去”的所得税问题只做了原则性规定,亟须明确与细化。本文从一般制度、税收政策、税收征管三个层面,就我国企业对外投资合作中涉及的企业所得税问题进行分析,并提出完善建议。 The strategy of “going global” being implemented by our country indicates that our country has entered a new stage of reform and opening up. The tax issues involved in the “going out” of enterprises are mainly corporate income tax issues. Since the implementation of the new EIT Law, the supporting laws and regulations so far have only provided for the principle of determining the income tax for enterprises that “go global” and must be clarified and detailed. This article from the general system, tax policy, tax collection and management at three levels, China’s enterprises foreign investment and cooperation in the corporate income tax involved in the analysis and make recommendations for improvement.