Abstract: It is one of our national policies to encourage our resident enterprises to expand international market in recent years. And double taxation relief on foreign income of our resident enterprises is a very important incentive policy. The paper probes into some typical problems of our double taxation relief regime after a brief introduction of theories of foreign income double taxation relief and holds that China should improve its double taxation relief regime on foreign income of resident enterprises based on theory of efficient international tax competition and some international experiences.

摘要： 鼓励居民企业海外投资以开拓国际市场是近几年来我国的一项重大国策，而消除居民企业海外所得国际重复征税问题又是落实该国策的一项重要激励制度。本文在介绍居民企业境外所得重复征税消除机制的一般理论的基础上分析了我国当前消除居民企业境外所得重复征税机制及其所存在的典型问题，认为，我国应该依据国际税收竞争有效理论以及国际经验来完善我国居民企业海外所得重复征税消除机制。