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在我国企业正积极投身“一带一路”建设的当下，境外投资税务风险对企业影响重大，不可不防。本文拟总结我国企业走向“一带一路”过程中的税务风险，通过综合考虑我国与沿线国家所得税制要素，提出相应的防范和化解建议。
<<Chinese enterprises are actively participating in the construction of the B&R Initiative，the overseas investment tax risks cause a significant impact on the enterprises and cannot be prevented.This report proposes corresponding prevention and resolution proposals with overall considering the income tax elements in China and countries along the route，intends to summarize the tax risks in the process of Chinese enterprises trend to the B&R Initiative.
<<| Keywords： | The B&R InitiativeTax Risk“Going Out ” |
