内容摘要：
随着改革开放的深入，中国企业走出国门开展对外投资合作越来越多，它们在境外所得税的征收和管理、出口退税等方面遇到很多问题，这些问题是以“引进来”为特征的现行税制所不能解决的。本文借鉴国际税收理论与实践，结合我国现行税收政策，提出了进一步完善和调整现行鼓励企业对外投资合作的一系列政策建议，以期为推动更多的中国企业开展对外投资合作创造良好的制度环境。
关键词：对外投资合作 ?出口退税 ?境外所得 ?税收政策
abstract：with the deepening of reform and opening-up, more and more chinese enterprises invest outward. however, there still exist many issues in this field, such as tax collection and administration of their external income and export tax refund. these issues can not be solved by the tax system characterized by “attracting foreign investments”.using international tax theory and practice for reference, combining tax policies of our country currently in effect, this article brings forward a whole set of policy suggestions, such as perfecting and adjusting tax policies so as to create a more friendly environment for chinese enterprises to invest outward.