Under the background of 'Going-out' strategy, the overseas investment of Chinese enterprises grows fast, which raises great challenges for tax collection and service of tax authorities. This paper analyzes the existing problems in tax collection and administration and services, and then elaborates on international practices concerning tax collection and administration and services of 'Going-out" enterprises, and finally presents some suggestions concerning improving tax collection and administration and services of 'Going-out' enterprises from the four perspectives of information-based administration, standardization, specialization and service normalization.%近年来,在“走出去”战略的大背景下,我国企业对外投资发展迅速,对税务机关的征管与服务能力提出了挑战。本文分析我国“走出去”企业在税收征管与服务中存在的问题,梳理国际上针对“走出去”企业征管和服务的做法,最后从管理信息化、规范化、专业化以及服务常态化4个方面提出了完善我国“走出去”企业税收征管和服务的建议。
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