各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为贯彻落实党中央、国务院关于鼓励和规范我国企业境外投资的指示精神,发挥税收的职能作用,现就做好我国企业境外投资税收服务与管理工作提出以下意见:一、充分认识税收在鼓励和规范我国企业境外投资中的重要作用实施“走出去”战略,鼓励和规范我国企业境外投资,是党中央国务院根据对外开放新形势、从我国经济 State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to implement the directives of the CPC Central Committee and the State Council on encouraging and regulating the overseas investment of Chinese enterprises and to give play to the functions of taxation, Tax Service and Management Work Put forward the following opinions: I. Fully understanding the important role of taxation in encouraging and regulating the overseas investment of Chinese enterprises To implement the strategy of “going out” and encouraging and standardizing the overseas investment of Chinese enterprises is the basis for the CPC Central Committee and State Council’s opening up to the outside world New situation, from our economy