随着改革开放的不断深入和经济全球化的发展,我国企业开始较多地进入国际市场进行多元化经营。但由于相应的税收管理规定还不完善,因而对“走出去”企业境外所得如何实施有效的税收管理,确保居民税收管辖权的有效落实,是目前各级税务机关面临的热点和难点问题。笔者拟对这一问 With the continuous deepening of reform and opening up and the development of economic globalization, Chinese enterprises began to enter the international market with more diversification. However, due to the imperfect tax regulation, it is a hot and difficult issue for the tax authorities at all levels to implement effective tax management on the overseas income of “going global” enterprises and ensure the effective implementation of residents’ tax jurisdiction. I would like to ask this question