境外投资需要缴纳税吗？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	境外投资需要缴纳税吗？
释义	法律分析：境外投资需要缴纳税，但具体的税率和税种因国家和地区的不同而异。同时，不同的投资方式也会影响税务处理方式。投资者需要遵守当地税法规定并履行申报义务，否则可能会面临罚款甚至投资失败的风险。法律依据：1.《中华人民共和国个人所得税法》第一百零五条；2.《中华人民共和国外商投资企业所得税法》第一条；3.《关于进一步加强和改进外商投资税收工作的意见》文件（财税〔2015〕64号）。
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