内容摘要：

实施企业“走出去”的战略意义重大而深远，从江苏实践来看，企业“走出去”尚处于起步阶段，需要引导和支持；就税务而言，应当进一步完善国际税收政策，优化对外投资服务，提升境外税源管理水平。

关键词：江苏　“走出去”企业　税收政策　税务管理

abstract：it is no doubt that the implementation of 'going-global' strategy has profound significance to the chinese enterprises. practice in jiangsu province has shown that implementation of this strategy still needs guidance and support from the governments. in term of taxation, it is necessary to further improve international tax policies, optimize services for outbound investments and enhance the administration of tax sources abroad.

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