内容摘要：

本文在对中兴通讯“走出去”情况进行调研的基础上，对我国境外投资税收问题进行了研究，提出了完善现行对外投资税收政策、税收协定和征管措施等方面的建议。

关键词：“走出去”　中兴通讯　对外投资　税收政策

abstract:based on an investigation into issues met by zte during the process of 'going global', this paper analyzes tax issues of overseas investments and puts forward some suggestions on perfecting current tax policies, tax treaties and tax administration for encouraging overseas investments.

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