内容摘要：

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。

关键词：境外投资　税收管理

abstract:this paper analyzes existing issues in tax administration of foreign-sourced investment income in our country, such as imperfect tax policies regarding overseas investments, the ambiguity of tax jurisdiction. it also puts forward some suggestions to enhance tax administration of foreign-sourced investment income.

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