内容摘要：

边境贸易是企业“走出去”的重要经营形式，而税收政策在鼓励企业“走出去”过程中发挥着重要作用。本文通过对云南边贸企业“走出去”税收政策的调查，对现行税收政策以及存在的问题进行了分析并提出完善建议。

关键词：边贸企业　“走出去”　税收政策　云南

abstract:frontier trade is one of the most important kinds of enterprises 'going abroad' and tax policies can play an important role in encouraging outbound investments of these enterprises. this paper analyzes issues in current tax policies encouraging outbound investments and puts forward some suggestions by using the results of an in-depth investigation into frontier-trade enterprises in yunnan province.

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