本研究旨在探讨税收因素对中国对外直接投资（OFDI）在“一带一路”沿线国家的影响。通过定性与定量研究相结合的方法，本文分析了税收环境、双边税收协定等因素对OFDI的影响机制，并利用2013-2019年沿线74个国家的数据进行了实证分析。研究结果显示，优越的税收环境、合理的税负水平、双边税收协定的生效均对OFDI有显著正向影响，其中双边税收协定对于经济发展水平较高的国家效果更为显著。因此，为了进一步促进中国与“一带一路”沿线国家的投资合作，建议更新并不断拓宽我国税收协定网络，扩大税收抵免和饶让国家范围，同时深入研究东道国税收环境，并加强纳税引导服务工作。

This study aims to explore the impact of tax factors on China's outbound direct investment (OFDI) in countries along the Belt and Road Initiative. Through a combination of qualitative and quantitative research, this paper analyzes the impact mechanism of tax environment, bilateral tax treaties and other factors on OFDI, and makes empirical analysis using the data of 74 countries along the route from 2013 to 2019. The research results show that superior tax environment, reasonable tax burden level and the entry into force of bilateral tax treaties all have significant positive effects on OFDI, among which bilateral tax treaties have more significant effects on countries with higher economic development level. Therefore, in order to further promote the investment cooperation between China and the countries along the "Belt and Road", it is suggested to update and continuously broaden China's tax treaty network, expand the scope of tax credits and exemptions, at the same time, deeply study the tax environment of the host country, and strengthen tax guidance services.