内容摘要：

青岛建设集团在“走出去”过程中的合作与分包工程、商务部援外工程等存在一些亟待解决的税收问题。为解决这些问题，需要完善税收抵免、海外投资风险准备金等方面的制度。

关键词：青岛建设集团　“走出去”　对外投资　税收

abstract:during the process of 'going global' of qingjian group, there are some tax issues crying out for solutions, especially issues in the cooperation and subcontract projects and foreign aid projects from the ministry of commerce. ?in order to tackle these issues, this paper argues that systems of tax credit and risk provisions for overseas investments etc should be further perfected.

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