Ｔａｘ Ｐｏｌｉｃｉｅｓ ａｎｄ ｔｈｅ

In recent years， with the rapid develop-ment of China's economy， more and more Chinese enterprises have actively begun to participate in international competition， and exerted such tremendous influence that they are playing an increasingly significant role in international trade and coop-eration. But since the outbreak of the financial crisis in 2007， the road for Chinese domestic enterprises to invest outside the country has become tougher than ever before.