(一)我国企业海外经营面临的主要税务问题企业在海外经营中遇到的主要税务问题有:一是双重征税风险。各国税收立法都把国家主权原则当作首要原则,如果我国没有与东道国签订避免双重征税的协定,或者企业不了解税收协定的内容,就可能面临双重征税的风险。二是税收不确定性风险。企业大都是在复杂且不确定的环境和要素中从事生产经营活动,不确定的要素越多,税收的不确定性风险越大,且企业对东道国的税收政策、法律的不熟悉也相应 (A) of the major tax issues facing our overseas business enterprises The main tax issues encountered by enterprises in overseas operations are: First, double the tax risk. National tax legislation takes the principle of state sovereignty as the first principle. If China does not sign an agreement with the host country to avoid double taxation or the enterprise does not understand the contents of the tax treaty, it may face the risk of double taxation. Second, the tax risk of uncertainty. Most enterprises are engaged in production and business activities in complex and uncertain environment and factors. The more uncertain factors, the greater the risk of tax uncertainty and the unfamiliar tax policies and laws of the host country.