我国目前的境外投资缺乏系统的税收促进法律体系 ,政策导向不明确 ,支持力度不够 ,税收征管不规范 ;在与其他国家签定税收协定时 ,往往从我国作为吸引外资的国家 ,更多考虑收入来源地的税收利益 ,而对居住地国家和企业的税收利益保障机制则相对忽视。借鉴国际上对本国企业境外投资税收政策的成功经验 ,本文认为要通过完善跨国投资的税收抵免办法、税收饶让制度 ,建立境外投资储备金制度 ,健全境外所得的纳税申报办法等途径 ,促进我国对外投资的发展。 China’s current overseas investment lacks a systematic legal system for promoting tax revenue. Its policy orientation is not clear, its support is not sufficient, and tax collection and administration are not standardized. When signing tax treaties with other countries, it often takes more revenue from China as a country attracting foreign investment The source of tax revenue, while the country of residence and business tax protection mechanism is relatively neglected. Drawing on the successful experience of international taxation policies on overseas investment by domestic enterprises, this paper believes that it is necessary to promote tax incentives through transnational investment, tax levying system, establishment of overseas investment reserve system, and sound taxation methods for overseas income The Development of China’s Foreign Investment.