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本文分析了当前我国境外投资税收管理存在的主要问题,如境外投资的现行税收政策不够完善、税收管理权限不明确等,并就如何加强境外投资所得税收管理提出了相应对策。
This paper analyzes the main problems in the tax administration of overseas investment in our country, such as the current tax policy of overseas investment is not perfect and the tax administration authority is not clear, and some countermeasures are put forward on how to strengthen the tax revenue management of overseas investment.