我国现行企业所得税法采用抵免法来消除国际重复征税,但随着“一带一路”倡议的深入实施,我国企业的国际化程度日益提高,抵免法在实际操作中已反映出部分问题。目前,越来越多的发达国家逐渐由抵免法转向免税法。本文通过研究国际免税法的发展趋势,并分析我国“一带一路”走出去企业采用抵免法存在的现实问题,提出我国境外所得采用免税法的建议。 However, with the “One Belt, One Road” initiative being implemented in depth, the degree of internationalization of Chinese enterprises is increasing day by day. The crediting law has reflected in the actual operation that part of the problem. At present, more and more developed countries gradually shift from credit law to tax-free law. By studying the development trend of the international tax-free law and analyzing the practical problems that the “One Belt and One-Way” enterprises in China go to adopt the credit law, this paper puts forward the suggestion of adopting tax-free law in our country.