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。 Qingdao Construction Group in “going out ” in the process of cooperation and subcontracting projects, the Ministry of Commerce foreign aid projects there are some tax issues to be solved. In order to solve these problems, we need to improve the system of tax credit and overseas investment risk reserve.