近年来,我国企业“走出去”规模不断扩大。有效实行跨国税收管理是企业跨国经营需要面对的重要问题。本文提出了“四维一体”的管理策略,以有效提高我国企业跨国经营中的税收管理水平。 In recent years, the scale of China’s enterprises “going out” has been constantly expanding. The effective implementation of cross-border tax administration is an important issue that enterprises need to face when transnational operation. This paper puts forward the management strategy of “four-in-one integration” so as to effectively raise the level of tax administration in the cross-border operation of Chinese enterprises.