构造中国对外投资税系之探索尹音频在改革开放总方针的指导下，我国在引进外资的同时，迈出了对外投资的步伐，但与引进外资相比，相差甚远。究其原因，除其他因素外，我国对外投资税收体系建设的滞后在一定程度上制约了对外投资的发展。因此，为了推动对外投资的发展，必... Constructing China’s Tax System for Foreign Investment Under the guidance of the general guideline of reform and opening up, China has taken the pace of overseas investment while introducing foreign investment, but it is far from foreign investment. The reason for this is that, among other factors, the lagging behind in the taxation system for China’s foreign investment has to a certain extent restricted the development of foreign investment. Therefore, in order to promote the development of foreign investment, we must ...