内容摘要：

民营企业境外投资对我国经济发展具有重要意义。本文认为目前我国涉及民营企业境外投资的税收政策不够完善，政府有必要通过制定相关税收法规，加强国际税收协调，完善纳税服务体系等措施鼓励民营企业境外投资。

关键词：民营企业　境外投资　税收政策

abstract：the outbound investments of private enterprises are of great significance for current economic development of china. the paper argues that tax policies promoting private enterprises to invest abroad in china still lag behind and it is necessary for the government to formulate related tax laws, strengthen international tax coordination and improve tax service.

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