内容摘要：

随着越来越多的中国企业走向海外，研究相应的税收征管问题，制定科学合理的征管方式，逐步完善和加强境外所得税征管显得尤为重要。本文分析了境外所得的监控环节及征管难点并结合我国境外所得税征管现状，提出了加强我国境外企业所得税征管的对策及建议。

关键词：企业所得税　境外所得　税收征管

abstract:with more and more chinese enterprises 'going abroad', it becomes especially important to consummate and strengthen income tax collection and administration of overseas investments by investigating into relative issues and stipulating scientific and reasonable systems. based on analysis of difficulties in monitoring foreign-sourced income and issues in income tax collection and administration in china currently, this paper puts forward some suggestions to enhance income tax collection and administration of overseas investments in china.

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