我国企业对外直接投资涉税法律问题研究

中国企业对外直接投资的发展离不开税法的支持。分析我国企业对外直接投资涉税法律制度的现状，指出我国《企业所得税法》还存在很多不足，严重阻碍我国企业对外直接投资的长足发展。在对我国企业所得税法进行理论分析和借鉴发达国家经验的基础上，从促进企业“走出去”发展的角度，提出完善我国企业对外直接投资税收法律制度的建议。

Research on legal issues of taxation of foreign direct investment of Chinese enterprises

The foreign direct investment （FDI） of Chinese enterprises cannot develop without the support of taxation law. The status quo of legal institutions of taxation for foreign direct investment of Chinese enterprises is analyzed; many shortages of Chinese Enterprise Income Tax Law are pointed out,which seriously block the rapid and long-term progress of foreign direct investment of Chinese enterprises. On the basis of theoretical analysis of Chinese Enterprise Income Tax Law and experiences drawn from developed countries,suggestions are brought forward to optimize the legal institutions of taxation of foreign direct investment of Chinese enterprises from perspective of promoting enterprise ＂going-out＂ development.