实施“走出去”开放战略是中央根据经济全球化发展趋势和我国国民经济发展的需要做出的重大战略部署,是我国由发展中的经济大国向世界经济强国迈进的重大战略步骤.该文在税收激励政策效应理论分析的基础上,提出进一步优化我国对外直接投资税制的路径.“,”Being an important strategy made out by the Party and the central government pursuant to the trend of eco-nomic globalization and the needs of national economic development,'going global' strategy has become a great move towards one of the strongest economic powers in the world from an initially large-scale developing country. On the basis of a theoretical analysis of policy effects of tax incentives,this paper proposes a plan about further optimizing tax systems encourag-ing Chinese enterprises 'going global'.