【实用】一文了解《“走出去”税收指引》官方查询路径，赶快收藏吧！

Group 1 - The article discusses the "Going Global" tax guidelines issued by the State Administration of Taxation, which summarize tax policies and agreements for taxpayers operating abroad [2] - The "Going Global" tax guidelines are divided into four chapters: tax policies, tax agreements, management regulations, and service measures, detailing 120 relevant issues for taxpayers [2] - The guidelines aim to help companies understand and navigate the tax risks associated with establishing subsidiaries overseas [2] Group 2 - To access the "Going Global" tax guidelines, users can visit the State Administration of Taxation's website and navigate to the "Belt and Road" tax service section [4] - Alternatively, users can log in to the national unified electronic tax bureau as a business entity and access the guidelines through the "Going Global" tax service menu [6]